$ 22 * IN HIGH COURT OF DELHI AT NEW DELHI + ITA 908/2017 & CM No.38790/2017 PRINCIPAL COMMISSIONER OF INCOME TAX-2 Appellant Through: Mr. Zoheb Hossain, Sr. Standing Counsel for Revenue. versus C. J. INTERNATIONAL HOTELS LTD. Respondent Through: Mr. Mayank Nagi with Mr. Tarun Singh & Mr. Vikrant A. Maheshwari, Advs. CORAM: HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE SANJEEV SACHDEVA ORDER % 30.10.2017 Revenue argues that Income Tax Appellate Tribunal (ITAT) fell into error in holding that property was taxable in hands of assessee. At outset, it is pointed out that for previous assessment years, having regard to same factual matrix, this Court by its decision in Commissioner of Income Tax v. M/s C.J. International Hotels Ltd. (ITA No. 42/2009 and connected cases, decided on 18.11.2010) had ruled that assessee was not liable but rather sub-licensee was liable. ITAT has merely followed that ruling. We see no ground to interfere. Accordingly, appeal is dismissed. S. RAVINDRA BHAT, J SANJEEV SACHDEVA, J OCTOBER 30, 2017 kks Principal Commissioner of Income-tax-2 v. C. J. International Hotels Ltd