The Commissioner Of Income Tax -Exemption v. The Institute Of Chartered Accountants Of India
High Court
20 Sep 2019 In favour of: Assessee
Forum / Bench
High Court · dhcdb
Parties
The Commissioner Of Income Tax -Exemption v. The Institute Of Chartered Accountants Of India
Date of order
20 Sep 2019
Assessment year(s)
—
Outcome
Dismissed
Case summary
In The Commissioner Of Income Tax -Exemption v. The Institute Of Chartered Accountants Of India, the High Court (2019) dismissed the appeal. The decision went in favour of the assessee.
Decision: In these circumstances, no question of law arises for consideration, hence,petition is dismissed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
$~14
*IN THE HIGH COURT OF DELHI AT NEW DELHI
+ITA 436/2019
THE COMMISSIONER OF INCOME TAX -EXEMPTION
..... Appellant
Through:Mr. Ruchir Bhatia, Adv.Versus
THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA
..... Respondent
Through:Mr. Kislaya Parashar, Adv.
CORAM:HON'BLE MR. JUSTICE VIPIN SANGHIHON'BLE MR. JUSTICE SANJEEV NARULAO R D E R%20.09.2019
C.M. APPL. 20136/2019 (delay)
1. By this application, the applicant seeks condonation of delay of 29 days infiling the application. For the reasons stated in the application, the delay iscondoned.
2. The application stands disposed of.
ITA 436/2019
3.By the impugned order dated 13.04.2018, the Income Tax AppellateTribunal considered it appropriate to remand back to the A.O. for freshadjudication in accordance with law, after proper verification from thematerial available on the record.
4. In these circumstances, no question of law arises for consideration, hence,petition is dismissed.
VIPIN SANGHI, J
SEPTEMBER 20, 2019Pallavi
SANJEEV NARULA, J
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