Pr. Commissioner of Income-tax-1 v. Auto Ignition (P) Ltd
[Citation -2015-LL-1127-2]

Citation 2015-LL-1127-2
Appellant Name Pr. Commissioner of Income-tax-1
Respondent Name Auto Ignition (P) Ltd.
Relevant Act Income-tax
Date of Order 27/11/2015
Judgment View Judgment
Keyword Tags substantial question of law

$ * IN HIGH COURT OF DELHI AT NEW DELHI 25. + ITA 900/2015 PR. COMMISSIONER INCOME TAX -1 ..... Appellant Through: Mr. Rohit Madan, Senior Standing counsel versus AUTO IGNITION (P) LTD. ..... Respondent CORAM: JUSTICE S.MURALIDHAR JUSTICE VIBHU BAKHRU ORDER % 27.11.2015 1. This appeal by Revenue under Section 260A of Income Tax Act, 1961 is directed against order dated 29th May 2015 passed by Income Tax Appellate Tribunal ( ITAT ) in ITA No.4732/Del/2011 for Assessment Year ( AY ) 2008-09. 2. question urged before this Court is whether ITAT was justified in upholding order of Commissioner of Income Tax [ CIT (A) ], deleting addition made by Assessing Officer ( AO ) of sum of Rs.4,56,03,108 by disallowance of deduction under Section 80IC on ground that no manufacturing activity was carried out at Respondent s ITA No. 900/2015 Page 1 of 2 unit at Rudrapur? 3. It was found by CIT (A), as fact, that at Assessee s Rudrapur unit did carry out activity of assembling of parts which were manufactured at its Faridabad unit. Since finding is essentially on facts and this has been concurred with by ITAT, this Court does not find any substantial question of law arising from impugned order of ITAT. 4. appeal is dismissed. S. MURALIDHAR, J VIBHU BAKHRU, J NOVEMBER 27, 2015 mg ITA No. 900/2015 Page 2 of 2 Pr. Commissioner of Income-tax-1 v. Auto Ignition (P) Ltd
Report Error