DIVINE INFRACON PVT LTD vs PR COMMISSIONER OF INCOME TAX 3

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 08.01.2025 ITA 426/2024 DIVINE INFRACON PVT LTD .....Appellant Through: Mr Salil Aggarwal, Senior Advocate with Mr Mr Madhur Aggarwal, Advocate. Versus PR COMMISSIONER OF INCOME TAX 3 .....Respondent Through: Mr Vipul Agrawal, Senior Standing Counsel with Mr Gibran Naushad and Ms Sakshi Shairwal, Advocates. CORAM: HON'BLE THE ACTING CHIEF JUSTICE HON'BLE MR. JUSTICE TUSHAR RAO GEDELA VIBHU BAKHRU, ACJ. 1. The appellant (hereafter the Assessee) has filed the present appeal under Section 260A of the Income Tax Act, 1961 (hereafter the Act) impugning an order dated 07.02.2024 passed by the learned Income Tax Appellate Tribunal (hereafter the ITAT) in ITA No.3067/Del/2014 in respect of assessment year (AY) 2009-10. 2. The Revenue had preferred the aforementioned appeal (ITA No. 3067/Del/2014) impugning an order dated 24.02.2014 passed by the learned Commissioner of Income Tax (Appeals) XXXII, New Delhi [hereafter the CIT(A)] in respect of AY 2009-10. 3. The Revenue had challenged the learned CIT(A)’s order, essentially, on two grounds. First, that the learned CIT(A) had erred in holding that the provisions of Section 153A of the