2011 (1) TMI 868

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....l) .   1. This Appeal has been preferred by the revenue under Section 260A of the Income Tax Act, 1961 (hereinafter referred to as "the Act") against order dated 30.6.2009 passed by the Income Tax Appellate Tribunal, Delhi Bench 'B', New Delhi in ITA No.2884/DEL/2008, for the assessment year 2004-05, raising following substantial question of law:-   "Whether on the facts and circum....

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.... a bonafide mistake and the assessee has given all the relevant particulars in the return. This view has been upheld by the Tribunal as under:-   "We have considered the rival submissions and perused the material placed on record. Ld. AR of the assessee relied on the decision of the Hon'ble High Court of Rajasthan in the case of A.R.Enterprises Pvt. Ltd. Vs. CIT, reported in (2008) 215 CTR....

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....e appellant submits that statutory provision being clear seeking claim of deduction on entire amount of gratuity amounts to giving inaccurate particulars of income. Reliance has been placed on Commissioner of Income-Tax Vs. Zoom Communication P. Ltd. [2010] 327 ITR 510 (Delhi). It was also submitted that judgment of the Hon'ble Supreme Court in Dilip N. Shroff Vs. JCIT, (2007) 210 CTR (SC) 228 ref....