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* IN THI,I IIIGII COURT OF DELHI AT NI'IW DITILIII r I'rA 84sl2009.ITA 909/2009 & I'I'A 140912010
'tlni COMMISSIONIIR OF INCOMIT TAX ..... Appcllant
'fhrough : Mr Sanjecv Sabharr'val r'vith Ml Puucct
Gupta and Ms Gayatri Vcnna
* IN THI,I IIIGII COURT OF DELHI AT NI'IW DITILIII r I'rA 84sl2009.ITA 909/2009 & I'I'A 140912010
'tlni COMMISSIONIIR OF INCOMIT TAX ..... Appcllant
'fhrough : Mr Sanjecv Sabharr'val r'vith Ml Puucct
Gupta and Ms Gayatri Vcnna
VERSUS
NAIIAI{'I'IIEATI]I{S P. I,TI) ..... ltcspondcnt
Thlough : Mr M. S. Syali, Sr Advocatc r'vith Ms Ilusnal
Syali Nagi
COIIAM:
IION'I}I,II MR JUSTICII BADAIT DTIITREZ AIIMI.]I)
IION'I}I,E MI{ JUSTICI' R.V.EASWAR
ORDI]R.
,h 10.01.2013
In thcsc threc appeals, namely, ITA 84512009, I'fA 90912009 and I'I'A
140912010 pcrtaining 1o thc assesstnent ycars 2003-04, 2004-05 and 2005-06, rcspcctivcly, thc orclers datcd 18. i2.2008 and 12.08.2009 in I'IA Nos. l66l/Dcll2007 , 3184/Dcll2007 and 2301/Del/2009 passed by the Income'fax Appcllatc ltibunal arc inrpugncd.
'l'hc oounscl fol thc parties are agrccd that thcso mattot's rcclttit'c to bo rc- colsidcrcd by thc 'I'ribunal. Wc have also noticcd that thc Mctnoranclutl of
[Jndcrsranding (MoIJ) dated 21.12.2002 has not been considcrcd by the l'r'ibr"rnal fi'om thc standpoint as to whelhcr thc said MOU was pzrrt of thc rccorcl bcforc thc
Asscssilg Officcr or not. l'his also needs to be lookcd into by thc'I'r'ibunal.
Colscclucntly, r.vc are setting aside the impugncd ordcrs cxcept thc portion rvith r-cgarcl to thc annual letting value in respect of the assessmcnt year 2003-04. 'fhc rcst of thc oontentiols of thc parlics will be gone into afi'csh by thc'fribunal.
2013:DHC:7810-DB l1
LI
'l'he parties shall appear beforc the Tribunal on 28.01.2013, in thc fir'st instancc.
'l'he appcals stand disposcd of accordingly.
/2rH4*(
B.,fi)AIT DURRITZ AIIMI.]D, J
[tI,,".
R.V.II,ASWAI{. .I.IANUARY 10,2013
SR i
I
2013:DHC:7810-DB
Thlough : Mr M. S. Syali, Sr Advocatc r'vith Ms Ilusnal
Syali Nagi
COIIAM:
IION'I}I,II MR JUSTICII BADAIT DTIITREZ AIIMI.]I)
IION'I}I,E MI{ JUSTICI' R.V.EASWAR
ORDI]R.
,h 10.01.2013
In thcsc threc appeals, namely, ITA 84512009, I'fA 90912009 and I'I'A
140912010 pcrtaining 1o thc assesstnent ycars 2003-04, 2004-05 and 2005-06, rcspcctivcly, thc orclers datcd 18. i2.2008 and 12.08.2009 in I'IA Nos. l66l/Dcll2007 , 3184/Dcll2007 and 2301/Del/2009 passed by the Income'fax Appcllatc ltibunal arc inrpugncd.
'l'hc oounscl fol thc parties are agrccd that thcso mattot's rcclttit'c to bo rc- colsidcrcd by thc 'I'ribunal. Wc have also noticcd that thc Mctnoranclutl of
[Jndcrsranding (MoIJ) dated 21.12.2002 has not been considcrcd by the l'r'ibr"rnal fi'om thc standpoint as to whelhcr thc said MOU was pzrrt of thc rccorcl bcforc thc
Asscssilg Officcr or not. l'his also needs to be lookcd into by thc'I'r'ibunal.
Colscclucntly, r.vc are setting aside the impugncd ordcrs cxcept thc portion rvith r-cgarcl to thc annual letting value in respect of the assessmcnt year 2003-04. 'fhc rcst of thc oontentiols of thc parlics will be gone into afi'csh by thc'fribunal.
2013:DHC:7810-DB l1
LI
'l'he parties shall appear beforc the Tribunal on 28.01.2013, in thc fir'st instancc.
'l'he appcals stand disposcd of accordingly.
/2rH4*(
B.,fi)AIT DURRITZ AIIMI.]D, J
[tI,,".
R.V.II,ASWAI{. .I.IANUARY 10,2013
SR i
I
2013:DHC:7810-DB
JUDGMENT