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The Pr. Commissioner Of Income Tax -Central-3 v. Gateway Impex Pvt. Ltd

High Court 11 Feb 2019 In favour of: Assessee

Forum / Bench

High Court · dhcdb

Parties

Date of order

11 Feb 2019

Assessment year(s)

—

Outcome

Dismissed

The order — as passed by the High Court

Case summary

In The Pr. Commissioner Of Income Tax -Central-3 v. Gateway Impex Pvt. Ltd, the High Court (2019) dismissed the appeal. The decision went in favour of the assessee.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

Sections referenced in this judgment

Section 14A case law →Section 260A case law →

$~99 *IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 143/2019 & CM APPL. 6359/2019 % THE PR. COMMISSIONER OF INCOME TAX -CENTRAL-3 ..... Appellant Through : Mr. Ruchir Bhatia, Sr. Standing Counsel. versus GATEWAY IMPEX PVT. LTD. ..... Respondent Through : Mr. Rohit Kumar Gupta, Adv. CORAM:HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE PRATEEK JALAN O R D E R11.02.2019 This appeal, by the Revenue, under Section 260A urges a solitary ground with respect to the disallowance under Section 14A. Though the Assessment Officer (AO) brought to tax the amounts on an application of Rule 8D of the Income Tax Rules, the ITAT set aside the addition by relying on this court’s judgment in Cheminvest Ltd. v. CIT, (2015) 378 1TR 33 (Del). In the present case too, no exempt income was in fact earned by the assessee. As a result, no substantial question of law arises. The appeal is dismissed. S. RAVINDRA BHAT, J FEBRUARY 11, 2019 aj PRATEEK JALAN, J

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