Delhi High Court - Orders
Pr. Commissioner Of Income Tax -7 vs Sunlight Tour And Travels Pvt. Ltd on 25 July, 2022
Author: Manmohan
Bench: Manmohan, Manmeet Pritam Singh Arora
$~44
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ ITA 222/2022
PR. COMMISSIONER OF INCOME TAX -7 ..... Appellant
Through: Mr. Puneet Rai, Sr. Standing Counsel
for Revenue with Ms. Adeeba
Mujahid, Jr. Standing Counsel and
Mr. Karan Pandey, Advocate.
versus
SUNLIGHT TOUR AND TRAVELS PVT. LTD. ..... Respondent
Through: None.
CORAM:
HON'BLE MR. JUSTICE MANMOHAN
HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA
ORDER
% 25.07.2022 Present Income Tax Appeal has been filed challenging the Order passed by Income Tax Appellate Tribunal ('ITAT') in ITA No.5739/Del./2016 for the Assessment Year 2007-08.
Learned counsel for the Appellant states that the ITAT erred in quashing the assessment order passed under Section 147/148 relying on the judgment of this Court in the case of CIT vs. Ranbaxy Laboratories 336 ITR 136 and not on merits of the case. He submits that another Division Bench of this Court in Principal Commissioner of Income Tax (Central)-3, New Delhi v. Jakhotia Plastics Pvt. Ltd. (2018) 94 Taxmann.com 89 (Delhi) had doubted the correctness of the Division Bench judgment in Signature Not Verified Digitally Signed By:JASWANT SINGH RAWAT Signing Date:26.07.2022 17:21:16 Ranbaxy Laboratories (supra) and had referred the matter to a larger Bench. He, however, states that due to low tax effect, the case of Jakhotia Plastics Pvt. Ltd. (supra) was disposed of without the reference being adjudicated upon.
Issue notice to the Respondent by all modes including dasti, returnable for 11th January, 2023.
MANMOHAN, J MANMEET PRITAM SINGH ARORA, J JULY 25, 2022/msh Signature Not Verified Digitally Signed By:JASWANT SINGH RAWAT Signing Date:26.07.2022 17:21:16