Ita/543/2010 Of Commissioner Of Income Tax v. Gulshan Kumar

$-29,45,47&50 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 543/2010 + ITA 1089/2010 COMMISSIONER OF INCOME TAX Appellant versus GULSHAN KUMAR + ITA 1091/2010 COMMISSIONER OF INCOME TAX versus Respondent Appellant CHANDER BHAN + ITA 1098/2010 COMMISSIONER OF INCOME TAX versus Respondent Appellant KRISHAN KUMAR Respondent Presence: Mr. Rohit Madan, Adv. for revenue Mr. Satyen Sethi and Mr. Arta Trana Panda, Advs. for assessee CORAM: HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE R.K.GAUBA ORDER % 15.04.2015 In these appeals the revenue questions common order of the ITAT. The issue is whether the deduction claimed by the Namoli unit of the assessee under Section 80HH and 801 was correctly granted. These precise questions came up for consideration in ITA Nos.220/2007 and 232/2007, which is decided by recent judgment on 5.3.2015. It is not disputed by revenue that the questions sought to be urged in the present appeals are covered by the commonjudgment. Therefore, following the decision in ITA Nos.220/2007 and 232/2007, the revenue's appeals are dismissed. APRIL 15, 2015 LL444- J R.K.GA UA,J