The Pr. Commissioner of Income Tax -Central-1 v. Forum Sales Pvt. Ltd

RAJIV SHAKDHER, J. (ORAL):

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

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

Appellate Tribunal [in short, "Act"] dated 04.12.2019.

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

¶4Even 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.

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

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

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

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

RAJIV SHAKDHER, J

GIRISH KATHPALIA, J

JULY 21, 2023

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* 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)]