Principal Commissioner of Income-tax, Central-1 v. T.S. Pules Pvt. Ltd
[Citation -2017-LL-0809-3]

Citation 2017-LL-0809-3
Appellant Name Principal Commissioner of Income-tax, Central-1
Respondent Name T.S. Pules Pvt. Ltd.
Court HIGH COURT OF DELHI AT NEW DELHI
Relevant Act Income-tax
Date of Order 09/08/2017
Assessment Year 2006-07
Judgment View Judgment
Keyword Tags incriminating material • question of law • lawful jurisdiction


IN HIGH COURT OF DELHI AT NEW DELHI ITA No. 471/2017 PRINCIPAL COMMISSIONER OF INCOME-TAX (CENTRAL)- 1 ..... Appellant Through: Mr. Zoheb Hossain, Senior Standing Counsel versus T.S. PULSES PVT. LTD., ..... Respondent Through: Mr. Gautam Jain, Advocate CORAM: JUSTICE S. MURALIDHAR JUSTICE PRATHIBA M. SINGH ORDER % 09.08.2017 1.This is appeal filed by Revenue under Section 260A of Income Tax Act, 1961 ( Act ) challenging order dated 9th January, 2017 passed by Income Tax Appellate Tribunal ( ITAT ) in ITA No. 5196/Del./2013 for Assessment Year ( AY ) 2006-07. 2. central question raised by Revenue in this appeal is regarding assumption of jurisdiction and scope of additions under Section 153C of Act. In absence of any incriminating material qua Assessee, applicability of decision of this Court in CIT v. Kabul Chawla (2015) 380 ITR 573 is not in doubt. ITA No. 471/2017 Page 1 of 2 3. Consequently, no substantial question of law arises for determination in this appeal. 4. appeal is dismissed. S. MURALIDHAR, J. PRATHIBA M. SINGH, J. AUGUST 09, 2017 rd ITA No. 471/2017 Page 2 of 2 Principal Commissioner of Income-tax, Central-1 v. T.S. Pules Pvt. Ltd
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