Principal Commissioner Of Income Tax – 7 v. M/S Pace Express Travel & Cargo Pvt. Ltd

$~41 *IN THE HIGH COURT OF DELHI AT NEW DELHI +ITA 1149/2017 PRINCIPAL COMMISSIONER OF INCOME TAX – 7..... AppellantThroughMr. Sanjay Kumar with Mr. RahulChaudhary, Advocates. versus M/S PACE EXPRESS TRAVEL & CARGO PVT. LTD. ..... RespondentThroughMr. Aseem Chawla with Mr. Manu K.Giri, Advocates. CORAM: HON'BLE MR. JUSTICE S. RAVINDRA BHATHON'BLE MR. JUSTICE A.K. CHAWLAO R D E R%18.12.2017 The Revenue’s appeal under Section 260A of the Income TaxAct, 1961 is premised upon an error by the Income Tax AppellateTribunal (ITAT) in affirming the Appellate Commissioner’s order.The Appellate Commissioner had set aside the reassessment.Theassessee had appealed against the reassessment made primarily on thebasis of incorrect TDS claim but, in the opinion of the AO, could nothave been made. The CIT(A) and the ITAT have concurrently ruledthat the reassessment notice, in the absence of fresh tangible material,was not error in law. We see nothing wrong in the impugned order which isconsistently enunciated by the Supreme Court on the issue. No substantial question of law arises.The appeal is, therefore, dismissed. S. RAVINDRA BHAT, J DECEMBER 18, 2017st A.K. CHAWLA, J