Pr. Commissioner Of Income Tax (Central)-2 v. M/S Bharat Hotels Ltd
High Court
21 Feb 2024 In favour of: Assessee
Forum / Bench
High Court · dhcdb
Parties
Pr. Commissioner Of Income Tax (Central)-2 v. M/S Bharat Hotels Ltd
Date of order
21 Feb 2024
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Pr. Commissioner Of Income Tax (Central)-2 v. M/S Bharat Hotels Ltd, the High Court (2024) 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.
$~62
* IN THE HIGH COURT OF DELHI AT NEW DELHI+ ITA 130/2024 & CM APPL. 10567/2024
PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2
..... Appellant
Through: Mr. Sanjay Kumar, Ms. Esha, Ms. Hemlata Rawat, Advs.
versus
M/S BHARAT HOTELS LTD.
..... Respondent
Through: Ms. Ananya Kapoor, Mr. Sumit Lalchandani, Advs.
CORAM:HON'BLE MR. JUSTICE YASHWANT VARMAHON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV
O R D E R21.02.2024
%
Having heard Mr. Kumar and on perusal of the judgment rendered by the Income Tax Appellate Tribunal [“ITAT”], we note that it has principally followed the decision rendered by the Court in PCIT vs.Era Infrastructure (India) Ltd. [(2022) SCC OnLine Del 2157]. We consequently find that the appeal raises no substantial question of law. It shall consequently stand dismissed.
Pending application also stands disposed of.
YASHWANT VARMA, J.
PURUSHAINDRA KUMAR KAURAV, J.FEBRUARY 21, 2024/neha
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