Commissioner Of Income Tax-(Exemptions v. M/S India Habitat Centre
High Court
15 May 2017 In favour of: Assessee
Forum / Bench
High Court · dhcdb
Parties
Commissioner Of Income Tax-(Exemptions v. M/S India Habitat Centre
Date of order
15 May 2017
Assessment year(s)
2010-11
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Commissioner Of Income Tax-(Exemptions v. M/S India Habitat Centre, the High Court (2017) dismissed the appeal. The decision went in favour of the assessee.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
$~
* IN THE HIGH COURT OF DELHI AT NEW DELHI
7.
+ ITA 404/2017
COMMISSIONER OF INCOME TAX-(EXEMPTIONS) ... Appellant Through: Mr. Zoheb Hossain, Senior Standing Counsel.
versus
M/S INDIA HABITAT CENTRE
..... Respondent
CORAM: JUSTICE S. MURALIDHAR JUSTICE CHANDER SHEKHAR O R D E R15.05.2017
%
1. This is an appeal under Section 260A of the Income Tax Act, 1961 (‘Act’) by the Revenue against an order dated 19[th] October, 2016 passed by the Income Tax Appellate Tribunal (‘ITAT’) in ITA No. 2340/Del/2016 for the Assessment Year (‘AY’) 2011-12.
2. The issue that is sought to be urged by the Revenue in the present case is no different from the issue that arose pertaining to the same Assessee for AY 2010-11 where by a decision dated 6[th] February, 2017 in ITA No. 26 of 2017 which this Court has dismissed the Revenue’s appeal and affirmed the order of the ITAT.
3. Consequently, no substantial question of law arises for consideration. The appeal is dismissed.
S. MURALIDHAR, J
MAY 15, 2017/dn
CHANDER SHEKHAR, J
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