15 IN HIGH COURT OF DELHI AT NEW DELHI ITA 111/2015 C.M. Nos.2896-2897/2015 COMMISSIONER OF INCOME TAX (CENTRAL) II Appellant Through: Mr. Rohit Madan, Sr. Standing Counsel. versus HOME DEVELOPERS PVT. LTD. Respondent Through: None. CORAM: HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE R.K.GAUBA ORDER 20.02.2015 1. This is appeal against impugned order dated 21.09.2012 of Income Tax Appellate Tribunal (ITAT) for Assessment Year (AY) 2006-07. Learned counsel for Revenue urges that deletion of sum that was added back on account of unexplained repayment of loan and interest was erroneously done. 2. In course of assessment proceedings, search operation was done on statement of one Shri Yogesh Gupta, recorded on 31.12.2007 and this resulted in surrender of about Rs.15 crores that was accepted by Revenue; Assessing Officer (AO), however, nevertheless proceeded to add back certain amounts claiming that there were unexplained investments by assessee having accepted loan in cash. addition was made under Section 271(1)(c) of IT Act. This was ultimately directed to be deleted by ITAT. 3. At outset, this Court notices that Revenue had carried in appeal order of ITAT in respect of previous years; each of which were rejected. This is evident from orders in ITA Nos. 803/2014, 807/2014 and 64/2015, all of which were dismissed on 23.12.2014, 08.01.2015 and 02.02.2015 respectively. 4. Following previous orders, this Court is of opinion that no substantial question of law arises and appeal is, therefore, dismissed. 5. pending applications also stand disposed off. S. RAVINDRA BHAT, J R.K.GAUBA, J FEBRUARY 20, 2015 vikas Commissioner of Income-tax, (Central)-II v. Home Developers Pvt. Ltd