Full Text
ITA 280/2016
PR.COMMISSIONER OFINCOME TAX (CENTRAL)-1 Appellant
Through Mr Rahul Chaudhary,Senior Standing Counsel with Mr Anup Kesauri,Advocate,
Through Mr Satyen Sethi,Advocate.
11.
^ ITA281/2016 PR.COMMISSIONER OFINCOME TAX (CENTRAL)-1 Appellant
Through Mr Rahul Chaudhary,Senior Standing Counsel with Mr Anup Kesauri,Advocate.
Through Mr Satyen Sethi,Advocate.
02.05.2016
ORDER
1. Allowed,subjectto alljust exceptions. ITA 280/2016&281/2016 Page[1] of[2] 2016:DHC:8488-DB ITAs 280 and 281 of2016
2. These are two appeals by the Revenue against the common order dated 26^ October,2015 passed by the Income Tax Appellate Tribunal(TTAT') in ITA 5661/Del/2010 for the Assessment Year('AY') 2002-03 and ITA No. 4890/Del/2010 for the AY 2003-04 respectively against the same Assessee,
3. It is noticed that the Respondent Assessee was an employee of MGF Automobiles Ltd. The Revenue's appeals against the common order dated 28th June,2013 passed by the ITAT in ITA Nos.4212 and 4213/DEL/2011 for the AYs 2004-05 and 2005-06 in the case ofMGF Automobiles Limited being ITA Nos. 13/2014 and 14/2014 were dismissed by this Court on 13'^ August, 2015 holding in favour of the Assessee therein and against the Revenue.
4. The questions soughtto be urged by the Revenue in the present Appeals concern the framing ofassessment under Section 153 A ofthe Act,They are covered against the Revenue by thejudgment ofthis Court in CIT v Kabul C Chawla(2016)380ITR573(Del).
5. Consequently, no substantial question of law arises. The appeals are dismissed.
S.MURALIDHAR,J VIBHUBAKHRU,J