Delhi High Court - Orders
Principal Commissioner Of Income ... vs Kamal Kapoor on 5 January, 2024
Author: Yashwant Varma
Bench: Yashwant Varma
$~30
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ ITA 14/2024 & CM APPL. 386/2024 (Delay)
PRINCIPAL COMMISSIONER OF INCOME TAX-15 DELHI
..... Appellant
Through: Mr. Sunil Agarwal, Sr.
Standing Counsel and Mr.
Shivansh B. Pandya, Jr.
Standing Counsel along with
Mr. Utkarsh Tiwari, Adv.
versus
KAMAL KAPOOR ..... Respondent
Through: None.
CORAM:
HON'BLE MR. JUSTICE YASHWANT VARMA
HON'BLE MR. JUSTICE GIRISH KATHPALIA
ORDER
% 05.01.2024 CM APPL. 387/2024 (Exemption) Allowed, subject to all just exceptions. Application is disposed of.
ITA 14/2024Learned counsel for the appellant would contend that the judgment in Principal Commissioner of Income-tax vs. N.C. Cables Ltd. [2017 SCC OnLine Del 6533] is clearly distinguishable and in any case, the view as taken by the Income Tax Appellate Tribunal ['ITAT'] would not sustain in light of the subsequent judgments rendered in Principal Commissioner of Income-tax vs. Paramount Communication Pvt. Ltd. [(2017) SCC OnLine Del 12938)] and This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 26/01/2024 at 22:27:10 Experion Developers P. Ltd. vs. Assistant Commissioner of Income-tax [2020:DHC:1054-DB] Learned counsel prays for time to place those judgments for our consideration. Consequently, let the appeal be called again on 06.03.2024.
YASHWANT VARMA, J.
GIRISH KATHPALIA, J.
JANUARY 05, 2024/RW This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 26/01/2024 at 22:27:10