2010 (7) TMI 306

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....lia, J. The present Income Tax Appeal has been filed by the Revenue under Section 260A of the Income-tax Act, 1961 (from hereinafter referred to as the "Act"), which has been admitted on the following substantial questions of law :- "1. Whether the Hon'ble ITAT, New Delhi has erred in law in holding that action U/S 148 cannot be taken on the basis of DVO's report, as the ratio of judgment of....

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....come Tax Appeal No. 9 of 2009 Commissioner of Income Tax Appeal & another Vs. M/s Sachin Hotel (P) Ltd., decided on 26.07.2010 and, therefore, as far as the first substantial 2 question of law is concerned, the same is decided in terms of the order passed in Income Tax Appeal No. 9 of 2009 Commissioner of Income Tax Appeal & another Vs. M/s Sachin Hotel (P) Ltd. Regarding the second substantial....