Director Of Income Tax v. Qualcomm Incorporated New Delhi

$~6 to 10*IN THE HIGH COURT OF DELHI AT NEW DELHI +ITA 6/2015+ITA 7/2015+ITA 8/2015+ITA 9/2015+ITA 10/2015 DIRECTOR OF INCOME TAX Appellant Through Mr. Abhishek Singh Baghel, Adv. forMr. Balbir Singh, sr. standing counsel versus QUALCOMM INCORPORATED NEW DELHI Respondent Through Mr. Deepak Chopra and Ms.Manasvini Bajpai, Advs.CORAM:HON'BLE MR. JUSTICE S. RAVINDRA BHATHON'BLE MR. JUSTICE R.K.GAUBAORDER%14.01.2015 % In these five appeals by the revenue the order dated 28.04.2014impugned in the Income Tax Appellate Tribunal is in respect of an order onthe application moved by it under Section 254(2) of the Income Tax Act.The main order of the Tribunal which led to the application seekingrectification, was made on 31.01.2013. The present appeals are by reason ofthe Full Bench judgment in Lachman Dass Bhatia V. AssistantCommissioner of Income Tax (ITA 724/2010 and connected eases, decidedon 06.08.2010) not maintainable. It is also noticed that the ground urged in support of the present appeals has already been urged in the appeal againstthe impugned order dated 31.01.2013. In these circumstances, the appeals are dismissed as non-maintainable. JANUARY 14, 2015vld S. RAVINDRA BHAT, JcTR.K.GAUBA, J