The Pr. Commissioner of Income-tax-5 v. Li & Fung ( India ) Pvt. Ltd - 2019-LL-0913-61

Citation	2019-LL-0913-61
Appellant Name	The Pr. Commissioner of Income-tax-5
Respondent Name	Li & Fung ( India ) Pvt. Ltd.
Court	HIGH COURT OF DELHI AT NEW DELHI
Relevant Act	Income-tax
Date of Order	13/09/2019
Assessment Year	2011-12
Judgment	View Judgment
Bot Summary:	CORAM: HON'BLE MR. JUSTICE VIPIN SANGHI HON'BLE MR. JUSTICE SANJEEV NARULA ORDER 13.09.2019 The Department has preferred the present appeal to assail the order dated 21.02.2019 passed by the Income Tax Appellate Tribunal in ITA No. 1470/Del/2016 relating to assessment year 2011-12. The order passed by the Tribunal relates to the same assessee in respect of the other assessment years as well with which we are not concerned. A perusal of the impugned order shows that the same is premised on an earlier order passed by this Court in ITA No. 674/2016 dated 05.09.2016 in the case of the respondent assessee itself. Since the issue is squarely covered by the said decision of this Court, we are not inclined to entertain the present appeal.

$ 52. * IN HIGH COURT OF DELHI AT NEW DELHI + ITA 831/2019 and C.M. No. 40954/2019 PR. COMMISSIONER OF INCOME TAX-5 Appellant Through: Mr. Ruchir Bhatia, Advocate. versus LI & FUNG ( INDIA ) PVT. LTD. Respondent Through: Mr. Neeraj Jain, Mr. Aniket D. Agrawal and Ms. Devika Jain, Advocates. CORAM: HON'BLE MR. JUSTICE VIPIN SANGHI HON'BLE MR. JUSTICE SANJEEV NARULA ORDER % 13.09.2019 Department has preferred present appeal to assail order dated 21.02.2019 passed by Income Tax Appellate Tribunal (ITAT) in ITA No. 1470/Del/2016 relating to assessment year 2011-12. order passed by Tribunal relates to same assessee in respect of other assessment years as well with which we are not concerned. perusal of impugned order shows that same is premised on earlier order passed by this Court in ITA No. 674/2016 dated 05.09.2016 in case of respondent assessee itself. Since issue is squarely covered by said decision of this Court, we are not inclined to entertain present appeal. Dismissed. VIPIN SANGHI, J SANJEEV NARULA, J SEPTEMBER 13, 2019 kd Pr. Commissioner of Income-tax-5 v. Li & Fung ( India ) Pvt. Ltd

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