2010 (11) TMI 972

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... PER K.G. BANSAL : AM This appeal of the revenue arises from the order of CIT(Appeals)- XXI, New Delhi, passed on 26.11.2007 in appeal no. 144/2006-07, and it pertains to assessment year 2004-05. The corresponding assessment order was made by the Income-tax Officer, Ward 18(4), New Delhi, on 7.12.2006 u/s 143(3) of the Income-tax Act, 1961. The only ground taken by the revenue is that on the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....aryana High Court; CIT Vs. Ms. Sushma Kapoor (2009) 319 ITR 299 (Del) and CIT Vs. Kasturbhai Mayabhai Pvt. Ltd. in ITA No. 1991 of 2008 (Guj.). As against the aforesaid, the ld. DR submitted that in all these cases, the question was not decided on merits but appeal was not admitted on the ground that no substantial question of law arose. 2.1 The ld. counsel also placed on record the order of th....