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>v s.-10-12
* IN TIII| UI(;II COURT OF DtrI,HI A'l' NI,IW DIiLIII r I'r'A 84s/2009.r'.1L90912009 & ITA 140912010
.I'I"IE
COMMISSIONI]R OF INCOME TAX ..... Appcllant l'hrough : Mr Sanjecv Sabharwal rvith Mr Puncet
Gupta and Ms (iayatri Vcrtla
>v s.-10-12
* IN TIII| UI(;II COURT OF DtrI,HI A'l' NI,IW DIiLIII r I'r'A 84s/2009.r'.1L90912009 & ITA 140912010
.I'I"IE
COMMISSIONI]R OF INCOME TAX ..... Appcllant l'hrough : Mr Sanjecv Sabharwal rvith Mr Puncet
Gupta and Ms (iayatri Vcrtla
VERSUS
NAI-IAR TIIEATI]]RS P. I,TI) ..... l{csponclcnt l'hrough : Mr M. S. Syali, Sr Advclcatc rvith Ms Ihrsnal
Syali Nagi
COIIAM:
IION'I}I,E MTT .NISTICI! I}ADAR DUIUIIIZ AIIMITI) nON' lllFl MIf .IUSTICII R.V. I,I'ASWAII
ORDEII
10.01.2013
In thcsc threc appcals, namely, ITA 84512009, I'l'A 90912009 and I'I'A
140912010 pcrtaining to thc assessment ycars 2003-04, 2004-05 and 2005-0(r, rcspcctivcly, tlre ordcrs dated 18.12.2008 and 12.0tt.2009 in IIA Nos. I66llDcll2007.
3lt\4lDell2007 and 2301/DeU2009 passed by the Incorne'fax Appcllatc 'l'ribunal arc impugnccl. l'hc counsel for thc partics are agreed that thcsc maltcrs rccluirc to bc rc- considercd by the 'Ii'ibunal. We have also noticcd that tltc MctnoLandutn o['
Ilndolstanding (MOU) dated 21.12.2002 has not bcen considcrcd by thc 'Ii'ibunal lrom thc standpoint as to whcthel thc said MOIJ rvas pafl of thc t'ccorcl bcforc the
Assessing Officcr or not. 'I'his also needs to be lookcd into by thc '[ribunal.
Consequcntly, i.ve are setting asidc the impugncd orclcrs cxccpt thc portiort'uvith rcgarcl to thc anrlual lctting valuc in rcspect of the asscssllloltt ycar 2003-04. 'l'hc rcst of thc contentions of the parlies rvill bc gone into afi'csh by the Jlribural.
2013:DHC:7796-DB
)->-'
' 't'he partics shall appcar bcfore the'I'ribunal on 28.01 .2013. in tl'rc first instancc.
'Ihc appcals stand disposcd of accorclingly.
/h?w6*('
BADAR DURIII,IZ AIIMIiII), .I hI l\\[r*..-1 .
. ll.v.IlAswAll, J.IANI]ARY 10,2013
SR.t
I
2013:DHC:7796-DB
Syali Nagi
COIIAM:
IION'I}I,E MTT .NISTICI! I}ADAR DUIUIIIZ AIIMITI) nON' lllFl MIf .IUSTICII R.V. I,I'ASWAII
ORDEII
10.01.2013
In thcsc threc appcals, namely, ITA 84512009, I'l'A 90912009 and I'I'A
140912010 pcrtaining to thc assessment ycars 2003-04, 2004-05 and 2005-0(r, rcspcctivcly, tlre ordcrs dated 18.12.2008 and 12.0tt.2009 in IIA Nos. I66llDcll2007.
3lt\4lDell2007 and 2301/DeU2009 passed by the Incorne'fax Appcllatc 'l'ribunal arc impugnccl. l'hc counsel for thc partics are agreed that thcsc maltcrs rccluirc to bc rc- considercd by the 'Ii'ibunal. We have also noticcd that tltc MctnoLandutn o['
Ilndolstanding (MOU) dated 21.12.2002 has not bcen considcrcd by thc 'Ii'ibunal lrom thc standpoint as to whcthel thc said MOIJ rvas pafl of thc t'ccorcl bcforc the
Assessing Officcr or not. 'I'his also needs to be lookcd into by thc '[ribunal.
Consequcntly, i.ve are setting asidc the impugncd orclcrs cxccpt thc portiort'uvith rcgarcl to thc anrlual lctting valuc in rcspect of the asscssllloltt ycar 2003-04. 'l'hc rcst of thc contentions of the parlies rvill bc gone into afi'csh by the Jlribural.
2013:DHC:7796-DB
)->-'
' 't'he partics shall appcar bcfore the'I'ribunal on 28.01 .2013. in tl'rc first instancc.
'Ihc appcals stand disposcd of accorclingly.
/h?w6*('
BADAR DURIII,IZ AIIMIiII), .I hI l\\[r*..-1 .
. ll.v.IlAswAll, J.IANI]ARY 10,2013
SR.t
I
2013:DHC:7796-DB
JUDGMENT