Principal Commissioner Of Income Tax, Delhi-2, v. Bluebird Software Pvt. Ltd.

$~8 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 803/2017 PRINCIPAL COMMISSIONER OF INCOME TAX, DELHI-2, ..... Appellant Through:

Mr.Rahul Kaushik, Sr.Standing Counsel.

versus BLUEBIRD SOFTWARE PVT. LTD.

..... Respondent Through:

Mr.Salil Kapoor, Advocate with Ms.Ananya Kapoor, Advocate.

CORAM: JUSTICE S. MURALIDHAR JUSTICE PRATHIBA M. SINGH

O R D E R

% 11.10.2017 C.M. 33761/2017 (delay in filing) & C.M. 33762/2017 (delay in re-filing)

1. For the reasons stated in the applications, delays in filing as well as re-filing is condoned and the applications are disposed of. ITA No. 803/2017

2. The questions of law sought to be urged by the Revenue in the present appeal against an order dated 20th October 2016 passed by the Income Tax Appellate Tribunal in ITA No. 966/Del/2012 for the Assessment Year 200506 stands covered against the Revenue and in favour of the Assessee by the decision of this Court in Commissioner of Income Tax v. Kabul Chawla [2016] 380 ITR 573 (Del).

3. The appeal is accordingly dismissed.

S. MURALIDHAR, J.

PRATHIBA M. SINGH, J.

OCTOBER 11, 2017 'anb'