IN HIGH COURT OF DELHI AT NEW DELHI ITA 896/2017 & ITA 899/2017 PRINCIPAL COMMISSIONER OF INCOME TAX 4 .... Appellant versus GRAVITY SYSTEMS PVT. LTD. .... Respondent Through: Mr. Rahul Chaudhary, Sr. Standing Counsel with Mr. Sanjay Kumar, Adv. Mr. P.C. Yadav, Advocate CORAM: HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE SANJEEV SACHDEVA ORDER 27.10.2017 Revenue is aggrieved by order of ITAT which directed deletion of some amounts under Section 68 of Income Tax Act by lower authorities. ITAT premised its decision on circumstance that no notice was issued under Section 143(2), before completion of assessments. ITAT followed view in Principal Commissioner of Income Tax vs. Jai Shiv Shankar Traders Pvt. Ltd. 383 ITR 448 (Del) That decision has further been affirmed in Principal Commissioner of Income Tax -18 vs. Silver Line [2016] 383 ITR 455. As consequence, no substantial question of law arises. appeals are dismissed. S. RAVINDRA BHAT, J SANJEEV SACHDEVA, J OCTOBER 27, 2017rd Principal Commissioner of Income-tax-4 v. Gravity Systems Pvt. Ltd