Jcb India Ltd. v. Deputy Commissioner Of Income Tax Circle 13(1),

$~48 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 681/2016 JCB INDIA LTD.

..... Appellant Through:

Mr.M.S.Syali, Sr.Adv. with Mr.Mayank Nagi, Adv.

versus DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 13(1), ..... Respondent Through:

Mr. Zoheb Hossain, Sr. Standing counsel for Revenue.

CORAM:

HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MS. JUSTICE DEEPA SHARMA

O R D E R

% 26.09.2016 1.

The appellant challenges the order of Income Tax Appellate Tribunal ("ITAT") on three issues (though casting five questions). At the outset, it is pointed out that an application under Section 154 has been filed before the ITAT of which cognizance has been taken. In these circumstances, the court is of the opinion that the appellant should await the decision of the ITAT and then move the court, if aggrieved.

2.

Liberty granted; it is also clarified that eventually if the appellant is aggrieved and approaches this court, it is open for it to urge all questions, including all or any of the question or issue urged in this application. 3.

The appeal is dismissed as withdrawn.

S. RAVINDRA BHAT, J DEEPA SHARMA, J SEPTEMBER 26, 2016/mr