Delhi High Court - Orders
Pr. Commissioner Of Income Tax- ... vs M/S Ett Limited (Formerly Known As ... on 1 December, 2022
Author: Rajiv Shakdher
Bench: Rajiv Shakdher
$~2
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ ITA 45/2020
PR. COMMISSIONER OF INCOME TAX- (CENTRAL-II)
..... Appellant
Through: Mr Zoheb Hossain, Sr. Standing
Counsel with Mr Vipul Agarwal &
Mr ParthSemwal, Advs.
versus
M/S ETT LIMITED (FORMERLY KNOWN AS INDIAN EXPRESS
MULTIMEDIA LTD.) ..... Respondent
Through: Mr Parag Tripathi, Sr. Adv. with
Mr Pragyan Pradip Sharma, Mr
Bhupinder Jit Kumar, Mr Anoop
George & Mr Kartikay Dutta, Advs.
CORAM:
HON'BLE MR JUSTICE RAJIV SHAKDHER
HON'BLE MS JUSTICE TARA VITASTA GANJU
ORDER
% 01.12.2022 [Physical Hearing/Hybrid Hearing (as per request)]
1. We have heard the counsel for the parties for some time.
2. The following substantial questions of law are framed for consideration:
"A. Whether the ITAT has erred in law and in facts in setting aside the order passed by Ld. PCIT (Central)-2 u/s 263 of the IT Act? E. Whether the ITAT erred in holding that the case was not required to be referred to the Transfer Pricing Officer ("TPO") without appreciating the fact that the case was clearly picked up on Transfer Pricing Risk Parameter of large value domestic transaction with associated enterprise and mandatorily required to be referred to the TPO for examination of specified domestic transaction? F. Whether the IT AT erred in law in interpreting the provisions of section 80IA by holding that the enterprises/undertakings are entitled for claiming deduction u/s 80IA on sale of the Industrial Undertaking? G. Whether the impugned orders passed by the ITAT are perverse in light of the actual inaccuracies in the said orders?"
ITA 45/2020 page 1 of 2 Signature Not Verified Digitally Signed By:SHEHROZ ALAM Signing Date:19.12.2022 15:28:04
3. Mr Zoheb Hossain, senior standing counsel who appears on behalf of the petitioner says that he will place the case record before us albeit in electronic form, within the next four weeks.
4. Mr Hossain says that since the respondent/assessee has filed written submissions in the matter, he will also file written submissions, not exceeding five pages, at least five days before the next date of hearing.
5. List the matter on 25.04.2023 in the category of "After Notice Miscellaneous Matters."
RAJIV SHAKDHER, J TARA VITASTA GANJU, J DECEMBER 1, 2022/r Click here to check corrigendum, if any ITA 45/2020 page 2 of 2 Signature Not Verified Digitally Signed By:SHEHROZ ALAM Signing Date:19.12.2022 15:28:04