Principal Commissioner Of Income-Tax-18 v. Shri Rajeev Bhatnagar (Huf
High Court
06 Apr 2016 In favour of: Assessee
Forum / Bench
High Court · dhcdb
Parties
Principal Commissioner Of Income-Tax-18 v. Shri Rajeev Bhatnagar (Huf
Date of order
06 Apr 2016
Assessment year(s)
2006-07
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Principal Commissioner Of Income-Tax-18 v. Shri Rajeev Bhatnagar (Huf, the High Court (2016) 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.
Sections referenced in this judgment
$~
* IN THE HIGH COURT OF DELHI AT NEW DELHI
2.
+ ITA 168/2016
PRINCIPAL COMMISSIONER OF INCOME-TAX-18,
..... Appellant
Through: Mr. Dileep Shivpuri, Senior Standing counsel & Mr. Sanjay Kumar, Junior Standing counsel.
versus
SHRI RAJEEV BHATNAGAR (HUF)
..... Respondent
CORAM:
JUSTICE S.MURALIDHAR JUSTICE VIBHU BAKHRU O R D E R% 06.04.2016
1. It is stated by learned counsel for the Revenue that the ITAT had decided the appeal with regard to the Assessment Year (‘AY’) 2006-07, which was the first AY in which the Assessee claimed deduction under Section 80IC, in favour of the Assessee and against the Revenue as already noted by the ITAT in para 10 of the impugned order dated 11[th] September 2015.
2. Consequently, no substantial question of law arises for determination by the Court from the impugned order of the ITAT which followed the order ITA 168/2016 Page 1 of 2
passed by it for AY 2006-07.
3. The appeal is accordingly dismissed.
APRIL 06, 2016 mg
ITA 168/2016
S.MURALIDHAR, J
VIBHU BAKHRU, J
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