learned D.R. relied upon the following
decisions:-
[1] CIT vs. Zoom Communication (P) Ltd. [2010] 327 ITR 510 (Delhi)
[2] A M Shah ... have
also gone through the following judicial pronouncements:
CIT vs. Zoom Communication (P) Ltd. [2010] 327 ITR 510 (Delhi)
"The Tribunal erred
inaccurate particulars. Reliance has been placed on " CIT v.
Zoom Communications Pvt. Ltd. " 327 ITR 510(Del).
8. The learned counsel ... furnishing inaccurate particulars.
11. Reliance by the Department on " Zoom Communications Pvt.
Ltd. "(supra), is of no aid to the Department. Therein
Delhi High Court in the case of CIT vs. Zoom
Communication (P) Ltd. reported in 327 ITR 510.
8. We have considered the rival submissions ... Delhi High Court in the case of CIT vs. Zoom
Communication P. Ltd. reported in 327 ITR 510 wherein the issue involved
Delhi High Court in the case of CIT vs. Zoom Communication
P. Ltd. [327 ITR 510]. When a claim is patently wrong and not
maintainable ... Delhi High Court in the
case of CIT vs. Zoom Communication P. Ltd. [supra] is concerned, the
same has to be treated as limited
made which was the issue in
the case of CIT Vs. Zoom Communication (P) Ltd. 327 ITR
510 (Del. ); and CIT Vs. Escorts Finance ... Delhi High Court in the case of Zoom Communication
(P) Ltd. (supra); and Escorts Finance Ltd. (supra) has held that if the
assessee makes
Delhi
High Court in the case of " CIT v. Zoom Communications Pvt. Ltd. ",
327 ITR 510(Del), D. & Shroff v. ACIT ... also placed reliance on " CIT v. Zoom
Communications "(supra).
13. We have heard the parties and have perused the material on
record
judgment in the case of
Commissioner of Income Tax vs Zoom Communication (2010) 327 ITR
510 (Del). The relevant operative part of the judgment ... above decision , a Division Bench of
this Court in CIT v Zoom Communication P. Ltd. (2010) 327
ITR 510 held as follows:
"The proposition
Delhi High
Court judgment in the case of CIT Vs. Zoom Communication Pvt. Ltd. 327
ITR 510 and contends that the assessee deliberately made ... rejoinder, contends that ratio of
decision in the case of Zoom Communication Pvt. Ltd. (supra) is not
applicable to assessee's case and clearly
Delhi High Court in the case of CIT v. Zoom Communication
(P .) Ltd. (191 Taxmann 179) the penalty was rightly levied.
2. Short facts apropos ... will be inappropriate if we do not mention the
case of Zoom Communication (P.) Ltd. (supra) relied
Delhi High
Court judgment in the case of CIT Vs. Zoom Communication Pvt. Ltd. 327
ITR 510 and contends that the assessee deliberately made ... rejoinder, contends that ratio of
decision in the case of Zoom Communication Pvt. Ltd. (supra) is not
applicable to assessee's case and clearly
