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Delhi High Court - Orders

The Commissioner Of Income Tax ... vs All India Fine Arts & Crafts Society on 10 May, 2022

Author: Manmohan

Bench: Manmohan, Dinesh Kumar Sharma

                          $~S-39
                          *    IN THE HIGH COURT OF DELHI AT NEW DELHI

                          +     ITA 148/2022 & CM APPL.22371/2022

                                THE COMMISSIONER OF INCOME
                                TAX (EXEMPTIONS)                             ..... Appellant
                                             Through: Mr.Ajit Sharma, Sr.Standing Counsel
                                                      with Mr.Amrit Pradhan, Advocate.

                                                   versus


                                ALL INDIA FINE ARTS & CRAFTS SOCIETY                   ..... Respondent
                                                   Through:     Mr.Salil Kapoor, Advocate with
                                                                Mr.Sanat Kapoor, Advocate.

                                CORAM:
                                HON'BLE MR. JUSTICE MANMOHAN
                                HON'BLE MR. JUSTICE DINESH KUMAR SHARMA
                                                   ORDER

% 10.05.2022 Present appeal has been filed challenging the order dated 26th February, 2020 passed in ITA No.5293/Del/2016 for the Assessment Year 2012-13.

At the outset, learned counsel for the appellant fairly draws our attention to the order dated 19th August, 2019 passed in ITA No.754/2019, whereby the Revenue's appeal, arising from the order dated 14th February, 2019 passed in ITA No.1449/Del/2013 in relation to the respondent-assessee for the assessment year 2009-10, was dismissed by this Court. The impugned order passed by the Tribunal relies on the earlier order dated 14th February, 2019 in relation to the assessment year 2009-10.

Signature Not Verified Digitally Signed By:KRISHNA BHOJ Signing Date:11.05.2022 19:14:09

Since this Court has already held that no substantial question of law arises for the consideration of this Court, we do not find any merit in the present appeal as well as in the application for condonation of delay, and the same are dismissed.

MANMOHAN, J DINESH KUMAR SHARMA, J MAY 10, 2022 TS Signature Not Verified Digitally Signed By:KRISHNA BHOJ Signing Date:11.05.2022 19:14:09