Pr. Commissioner Oflncome Tax (Central)- 3 v. Dma Investment Pvt. Ltd.

I $-6&7 '

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IN THE HIGH COURT OF DELHI AT NEW DELHI

+ ITA 763/2016, CM APPL. 40572/2016 .

PR. COMMISSIONER OFLNCOME TAX (CENTRAL)- 3 ...;i Appellant Through: Mr. Prashant Meharchandani, Adv. on behalf of Mr. Zoheb Hossain, Sr.

Standing Counsel.

versus DMA INVESTMENT PVT. LTD.

Respondent Through: Mr. Rohit Kumar Gupta, Adv.

+ ITA764/2016, CM APPL. 40573/2016 \ - PR. COMMISSIONER OFLNCOME "

TAX (CENTRAL)-3 .....Appellant Throiigh: Mr. Prashant Meharchandani, Adv. on behalf, of Mr. Zoheb Hossain, Sr.

Standing Counsel.

. ^ versus , DMA INVESTMENT PVT. LTD .....Respondent Through: Mr. Rohit Kumar Gupta, Adv.

CORAM:

HON'BLE MR.

JUSTICE S. RAVINDRA BHAT HON'BLE MR.

JUSTICE NAJMI WAZIRI OR DER % 21.11.2016 At the outset, it is mentioned that the learned Senior Standing Counsel Mr. Zoheb Hossain is not present today on account of bereavement in the family.

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The Revenue's appeals for the previous years, i.e., for the AYs By:AMULYA

2006-07 and 2009-2010 on identical facts were the subject matter of appeals in ITA No. 767/2016 and 768/2016.

This Court had rejected those appeals on the ground that the absence of any incriminating material during the course of search under Section 132 of the Income Tax Act renders the additions suspect and illegal.

Since these two years which are subject matter of the present appeals are part of the same block years i.e. 2007-2008 and 2008-2009, the present appeals too have to fail and are accordingly dismissed. S. RAVINDRA BHAT, J NOVEMBER 21, 2016/acm NAJMI WAZIRI, J