This order condones the delay in filing the income tax return appeal. Following the view previously expressed by this Court in a similar decision, the Revenue's appeal challenging the deletion of additions was dismissed.
Delay in re-filing the appeal is condoned; the appeal against the ITAT order is dismissed.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
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2 + ITA 334/2019
PR. COMMISSIONER OF INCOME TAX -2, DELHI ..... Appellant Through: Ms.Vibhooti Malhotra with Mr.Shailendera Singh, Advocates.
versus
M/S. CJ INTERNATIONAL HOTELS LTD. ..... Respondent Through: Mr Mayank Nagi, Advocate.
CORAM: JUSTICE S.MURALIDHAR JUSTICE TALWANT SINGH
O R D E R
% 06.08.2019
CM 15153/2019 (delay)
ITA 334/2019
2.The Revenue is in appeal against the order dated 16th May, 2018 passed by the Income Tax Appellate Tribunal (‘ITAT’) in ITA No.4496.Del./2016 for the Assessment Year (‘AY’) 2012-13.
stands decided in favour of the Assessee by this Court for AY 2011-12 in M/s CJ International Hotels Ltd. v Pr. Commissioner of Income Tax-2, Delhi (2011) 197 taxman.com 230 (Del) .
S. MURALIDHAR, J.
TALWANT SINGH, J.
AUGUST 06, 2019 rd
1 issue framed by the court
Whether the ITAT erred in deleting additions made by the Assessing Officer by charging the annual letting value of the property under the head income from house property.
Colour shows how this judgement treated each authority
M/s CJ International Hotels Ltd. v Pr. Commissioner of Income Tax-2, DelhiReferred¶16
M/s CJ International Hotels Ltd. v Pr. Commissioner of Income Tax-2, Delhi (2011) 197 taxman.com 230 (Del)
Pr. Commissioner of Income Tax-2, Delhi
M/S. CJ International Hotels Ltd.
S. Muralidhar
Talwant Singh
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
