NEW DELHI TELEVISION LIMITED vs ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 13 NEW DELHI & ANR.

IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on: 29.01.2025 ITA 204/2020 & CM APPL. 26872/2020 (For Direction) NEW DELHI TELEVISION LIMITED .....Appellant Through: Mr. Sachit Jolly, Sr. Adv. with Ms. Soumya Singh, Ms. Disha Jham & Mr. Devansh Jain, Advs. versus ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 13 NEW DELHI & ANR. .....Respondents Through: Mr. Indruj Singh Rai, SSC with Mr. Sanjeev Menon, Mr. Rahul Singh, JSCs, Mr. Anmol Jagga & Mr. Gaurav Kumar, Advs. CORAM: HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR JUDGMENT YASHWANT VARMA, J. (Oral) 1. New Delhi Television Limited1- the assessee is in appeal and impugns the validity of the judgment of the Income Tax Appellate Tribunal2 dated 16 June 2020. We had by our order dated 09 February 2024 admitted this appeal on the following questions of law: “(a) Whether, on the facts and in the circumstances of the case and in law, the Income Tax Appellate Tribunal ["ITAT"] erred in restoring the issue pertaining to the addition/adjustment 1 NDTV 2 Tribunal ITA 204/2020 2. The appeal is concerned with Assessment Year3 2008-09 and where in the course of assessment proceedings inquiries