Pr. Commissioner Of Income Tax Delhi - 2 v. Mr. Zoheb Hossain, Sr. Standing
High Court
23 Mar 2018 In favour of: Assessee
Forum / Bench
High Court · dhcdb
Parties
Pr. Commissioner Of Income Tax Delhi - 2 v. Mr. Zoheb Hossain, Sr. Standing
Date of order
23 Mar 2018
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Pr. Commissioner Of Income Tax Delhi - 2 v. Mr. Zoheb Hossain, Sr. Standing, the High Court (2018) dismissed the appeal. The decision went in favour of the assessee.
Decision: No question of law arises; the appeal is dismissed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
The order — as passed by the High Court
$~25
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+
ITA 357/2018
PR. COMMISSIONER OF INCOME TAX DELHI - 2
..... Appellant
Through: Counsel for Revenue. versus
Mr. Zoheb Hossain, Sr. Standing
M/S. CAPARO INDIA LTD.
..... Respondent
Through:
Mr. Pranjal Srivastava &
Ms. Devina Sharma, Advs.
CORAM:
HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE A. K. CHAWLA O R D E R% 23.03.2018
The question of law urged in this case is completely covered
by the judgment of this Court in Commissioner of Income Tax v. Ansal Land Mark Township Pvt. Ltd. The Court had held that the amendment by way of introduction of second proviso to Section 40(a)(ia) of the Income Tax Act, 1961 was essentially curative. In these circumstances, the disallowance made by the AO but set aside by the ITAT, is justified. No question of law arises; the appeal is dismissed.
Ansal Land Mark Township Pvt. Ltd. 377 ITR 635 (Del.).
made by the AO but set aside by the ITAT, is justified.
S. RAVINDRA BHAT, J
MARCH 23, 2018 kks
A. K. CHAWLA, J
This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.
Disclaimer: General information only — not legal, tax or professional advice, and no advocate/CA–client relationship is created. AI-generated summaries may contain errors and must be verified against the original court order. EaseValue accepts no liability for reliance on this content. Not a solicitation.
Full disclaimer & Terms.
EaseValue