Commissioner Of Income Tax-(Exemptions) v. M/ S India Habitat Centre

$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI 7.

+ ITA 404/2017 COMMISSIONER OF INCOME TAX-(EXEMPTIONS) ... Appellant Through: Mr. Zoheb Hossain, Senior Standing Counsel.

versus M/S INDIA HABITAT CENTRE ..... Respondent CORAM: JUSTICE S. MURALIDHAR JUSTICE CHANDER SHEKHAR

O R D E R

% 15.05.2017

1. This is an appeal under Section 260A of the Income Tax Act, 1961 ('Act') by the Revenue against an order dated 19th October, 2016 passed by the Income Tax Appellate Tribunal ('ITAT') in ITA No. 2340/Del/2016 for the Assessment Year ('AY') 2011-12.

2. The issue that is sought to be urged by the Revenue in the present case is no different from the issue that arose pertaining to the same Assessee for AY 2010-11 where by a decision dated 6th February, 2017 in ITA No. 26 of 2017 which this Court has dismissed the Revenue's appeal and affirmed the order of the ITAT.

3. Consequently, no substantial question of law arises for consideration. The appeal is dismissed.

S. MURALIDHAR, J CHANDER SHEKHAR, J MAY 15, 2017/dn