$ 38. * IN HIGH COURT OF DELHI AT NEW DELHI + ITA 52/2020 PR. COMMISSIONER OF INCOME TAX, CENTRAL-2 Appellant Through: Mr. Raghvendra Singh and Ms. Easha Kadian, Advocates. versus M/S HOME DEVELOPERS PVT. LTD Respondent Through: CORAM: HON'BLE MR. JUSTICE VIPIN SANGHI HON'BLE MR. JUSTICE SANJEEV NARULA ORDER % 04.02.2020 C.M. No. 4187/2020 For reasons stated in application, delay in re-filing is condoned. application stands disposed of. ITA 52/2020 and C.M. No. 4186/2020 Revenue appeals against order dated 10.09.2018 passed by Income Tax Appellate Tribunal, C Bench, Delhi in ITA No.3521/Del/2012 relevant to Assessment Year 2008-09. Tribunal has dismissed Revenue s appeal against order of CIT (Appeals), whereby three additions made by Assessing Officer were deleted by CIT (Appeals). We have perused impugned order and entire discussion proceeds on facts of case. In view of consistent findings of fact returned by lower authorities, in our view, no substantial question of law arises for consideration in present appeal. same is, accordingly, dismissed. VIPIN SANGHI, J SANJEEV NARULA, J FEBRUARY 04, 2020 B.S. Rohella Pr. Commissioner of Income-tax, Central-2 v. Home Developers Pvt. Ltd