The Pr. Commissioner Of Income Tax ... vs Forum Sales Pvt. Ltd.
2023 Latest Caselaw 1343 Del

                           $~11 & 12
                           *    IN THE HIGH COURT OF DELHI AT NEW DELHI

                           %                                        Decision delivered on: 21.07.2023
                           +      ITA 551/2022 & CM APPL. 55569/2022

                                  THE PR. COMMISSIONER OF INCOME
                                  TAX -CENTRAL-1                        ..... Appellant
                                                Through: Mr Aseem Chawla, Sr Standing
                                                         Counsel   with    Ms     Pratishtha
                                                         Choudhary and Mr Aditya Gupta,
                                                         Advs.
                                                versus
                                  FORUM SALES PVT. LTD.                 ..... Respondent

Through: None.

+ ITA 554/2022 & CM APPL. 55597/2022

THE PR. COMMISSIONER OF INCOME TAX -CENTRAL-1 ..... Appellant Through: Mr Aseem Chawla, Sr Standing Counsel with Ms Pratishtha Choudhary and Mr Aditya Gupta, Advs.

versus FORUM SALES PVT. LTD ..... Respondent Through: None.

CORAM:

HON'BLE MR. JUSTICE RAJIV SHAKDHER HON'BLE MR. JUSTICE GIRISH KATHPALIA [Physical Hearing/Hybrid Hearing (as per request)] RAJIV SHAKDHER, J. (ORAL):

1. These appeals concern Assessment Year (AY) 2012-13 [ITA No.551/2022] and AY 2011-12 [ITA No.554/2022].

2. Via these appeals, challenge is laid to the order of the Income Tax

Signature Not Verified Digitally Signed By:ATUL JAIN

Signing Date:27.07.2023 18:07:45 Appellate Tribunal [in short, "Act"] dated 04.12.2019.

3. It is not in dispute that no incriminating material was found vis-à-vis the said AYs which, we are told, are completed AYs.

4. Even according to Mr Aseem Chawla, learned senior standing counsel, who appears on behalf of the appellant/revenue, the issue raised in the above-captioned appeals stands covered by the judgment rendered by a coordinate bench of this court in CIT v. Kabul Chawla, 380 ITR 573.

5. The aforementioned judgment has been affirmed by the Supreme Court in Commissioner of Income Tax vs. Abhisar Buildwell Pvt. Ltd., 2023 SCC OnLine SC 481.

6. Thus according to us, no substantial question of law arises for consideration in the above-captioned appeals.

7. Consequently, the appeals and the pending applications are closed.

8. Parties will act based on the digitally signed copy of the order.

RAJIV SHAKDHER, J

GIRISH KATHPALIA, J JULY 21, 2023 aj

Signature Not Verified Digitally Signed By:ATUL JAIN

Signing Date:27.07.2023 18:07:45