THE PR. COMMISSIONER OF INCOME TAX -CENTRAL -1 vs AMOL AWASTHI

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 21.04.2025 ITA 99/2025 THE PR. COMMISSIONER OF INCOME TAX -CENTRAL -1, JHANDEWALAN EXTENSION, NEW DELHI .....Appellant Through: Mr Ruchir Bhatia, SSC, Mr Anant Mann, JSC Ms Aditi Sabharwal and Mr Abhishek Anand, Advocates. versus AMOL AWASTHI .....Respondent Through: None. CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE TEJAS KARIA ORDER % 21.04.2025 VIBHU BAKHRU, J. CM APPL. 22906/2025 (condonation of delay) 1. For the reasons stated in the application, the delay of 37 days in filing the captioned appeal is condoned. 2. The application stands disposed of. ITA 99/2025 3. The Revenue has filed the present appeal under Section 260A of the Income Tax Act, 1961 [the Act] impugning an order dated 13.09.2024 passed by the learned Income Tax Appellate Tribunal [ITAT] in ITA No.1342/Del/2024 [the impugned order]. The impugned order was a 4. The present appeal relates to the learned ITAT’s order insofar, as it pertains to the Assessee’s appeal in respect of assessment year [AY] 2011- 12 [ITA No.1342/Del/2024], which was allowed by the learned ITAT. 5. The Revenue has projected the following questions for consideration of