In Pr. Commissioner Of Income Tax - 12 New Delhi v. Sudhiksha Singh, the High Court (2017) dismissed the appeal. The decision went in favour of the assessee.
Decision: The appeal is accordingly dismissed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
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* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ ITA No. 600/2017
PR. COMMISSIONER OF INCOME TAX - 12 NEW DELHI
..... Appellant Jain, Sr.Standing
Through: Mr.Asheesh Counsel.
versus
SUDHIKSHA SINGH
Through:
None.
..... Respondent
CORAM: JUSTICE S. MURALIDHAR JUSTICE PRATHIBA M. SINGH
O R D E R12.09.2017
%
C.M. No. 27422/2017 (delay of 58 days in filing)
1. For the reasons explained in the application, the delay in filing is condoned and the application is disposed of.
ITA No. 600/2017
2. In view of the decision of this Court dated 6[th] September 2017 passed in ITA No. 499/2011 (CIT v. Renu Constructions Pvt. Ltd.), the question urged by the Revenue in this appeal requires to be answered against it. The appeal is accordingly dismissed.
S. MURALIDHAR, J.
SEPTEMBER 12, 2017/‘anb’
PRATHIBA M. SINGH, J.
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