Full Text
ITA 410/2016
PRINCIPAL COMMISSIONER OFINCOME TAX-07 Appellant
Through: Mr.Sanjay Kumar,Advocate
Through: Mr. Shashi M Kapila, Mr. R.R.
Maurya, Mr.Pravesh Sharma, Ms. Malvika Kalra and Mr.Sanjay Kumar,Advocates.
PRINCIPAL COMMISSIONEROFINCOME TAX-07 Appellant
Through: Mr. Shashi M Kapila,. Mr. R.R.
PRINCIPAL COMMISSIONER OF INCOME TAX-07 Appellant
2016:DHC:8394-DB
PRINCIPAL COMMISSIONER OF INCOME TAX-07 Appellant
03.08.2016
ORDER
1. Allowed,subjectto alljust exceptions. ITA 410/2016. ITA 411/2016. ITA 412/2016. ITA 413/2016. ITA 414/2016&ITA 415/2016
2. These appeals are filed against a common order dated 9'*^ December 2015 passed by the Income Tax Appellate Tribunal in ITA No. 2256- 2261/Del/2005 for the Assessment Years('AYs')1996-97to 2001-2002.
3. The issue urged by the Revenue in the present appeals concerns the powers ofthe Assessing Officer,prior to amendment in Section 142(2C)of the Income Tax Act, 1961 ('Act') with effect from 1®^ April 2008, to suo motu extend the time limit for the special auditor to submit his report in terms ofSection 142(2A)ofthe Act.
4. It is not in dispute that said question stands answered in favour of the Assessee and against the Revenue by the decision of this Court in Commissioner ofIncome Tax v. Bishan Saroop Ram Kishan Agro(P)Ltd (2011)203 Taxman 326(Del). ITA 410to 415of2016 Page3of[4]
5. Consequently,no substantial question oflaw arises.
6. The appeals are dismissed.
AUGUST 03,2016 acm S.MURALIDHAR,J NAJMIWAZIRI,J ITA 410to 415of2016 Page4of[4]