Pr. Commissioner Of Income Tax (Central)-1 v. Rajiv Gupta

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IN THE HIGH COURT OF DELHI AT NEW DELHI

+ ITA 280/2016 PR. COMMISSIONER OF INCOME TAX (CENTRAL)-1 Appellant Through Mr Rahul Chaudhary, Senior Standing Counsel with Mr Anup Kesauri, Advocate, versus RAJIV GUPTA Respondent Through Mr Satyen Sethi, Advocate.

AND 11.

^ ITA 281/2016 PR. COMMISSIONER OF INCOME TAX (CENTRAL)-1 Appellant Through Mr Rahul Chaudhary, Senior Standing Counsel with Mr Anup Kesauri, Advocate.

versus RAJIV GUPTA Respondent Through Mr Satyen Sethi, Advocate.

CORAM:

JUSTICE S.MURALIDHAR JUSTICE VIBHU BAKHRU

ORDER

% 02.05.2016 CM 15257/2016 in ITA 280/2016

1. Allowed, subject to all just exceptions.

ITA 280/2016 & 281/2016 By:AMULYA

ITAs 280 and 281 of 2016

2. These are two appeals by the Revenue against the common order dated 26^ October, 2015 passed by the Income Tax Appellate Tribunal (TTAT') in ITA 5661/Del/2010 for the Assessment Year ('AY') 2002-03 and ITA No. 4890/Del/2010 for the AY 2003-04 respectively against the same Assessee,

3. It is noticed that the Respondent Assessee was an employee of MGF Automobiles Ltd. The Revenue's appeals against the common order dated 28th June, 2013 passed by the ITAT in ITA Nos. 4212 and 4213/DEL/2011 for the AYs 2004-05 and 2005-06 in the case of MGF Automobiles Limited being ITA Nos. 13/2014 and 14/2014 were dismissed by this Court on 13'^ August, 2015 holding in favour of the Assessee therein and against the Revenue.

4. The questions sought to be urged by the Revenue in the present Appeals concern the framing of assessment under Section 153 A of the Act, They are covered against the Revenue by the judgment of this Court in CIT v Kabul Chawla (2016) 380ITR 573 (Del).

5. Consequently, no substantial question of law arises. The appeals are dismissed.

S.MURALIDHAR, J VIBHUBAKHRU, J MAY 02, 2016/pkv ITA 280/2016 & 281/2016