The Commissioner Of Income Tax Through: None v. Classic Motrs Ltd

$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI R-103+ ITA 166/2005 THE COMMISSIONER OF INCOME TAX Through: None ..... Appellant versus CLASSIC MOTRS LTD. Through: ..... Respondent Mr. Manu Monga, Advocate CORAM: JUSTICE S. MURALIDHAR JUSTICE CHANDER SHEKHAR O R D E R% 03.05.2017 1. This appeal by the Revenue under Section 260A of the Income Tax Act 1961 is directed against the order dated 26[th] February, 2004 passed by the Income Tax Appellate Tribunal in ITA No. 962/Delhi/2002 for the Assessment Year (AY) 1991-92. By order dated 24[th] March, 2004 the appeal was admitted and the following question of law was framed: "Whether in the facts and circumstances of the present case, the Income Tax Appellate Tribunal was correct in law in deleting the additions of Rs.13,35,000/- and Rs. 2,80,000/ - respectively made on account of booking of vehicles in the bogus/fictitious names?" 2. By order dated 27[th] April, 2017 this court dismissed the appeals of the Revenue being ITA Nos. 1/2005 and 11/2005 against orders of the ITAT answering the same question in favour of the same Respondent Assessee for ITA 166/2005 Page 1 of 2 the AYs 1993-94 and 1994-95. 3. Accordingly the question framed is answered in the affirmative i.e., in favour of the Assessee and against the Revenue. 4. The appeal is accordingly dismissed. S. MURALIDHAR, J MAY 03, 2017 B CHANDER SHEKHAR, J ITA 166/2005 Page 2 of 2