Delhi High Court dismisses appeal, refers case to Income Tax Appellate Tribunal for fresh review.

The High Court of Delhi dismissed the appeal as misconceived and referred the case back to the Income Tax Appellate Tribunal for fresh consideration. The respondent-assessee was granted a stay on the proceedings in an order dated 6th March, 2018.

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The High Court of Delhi dismissed the appeal citing a previous decision and stating that the appeal was misconceived. The Income Tax Appellate Tribunal's order was challenged and remanded back to decide the appeals afresh. The respondent-assessee filed for a stay, which was granted in an order dated 6th March, 2018.

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