HARSHA ASSOCIATES PRIVATE LIMITED vs DEPUTY COMMISSIONER OF INCOME TEX

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 02.05.2025 ITA 324/2024 HARSHA ASSOCIATES PRIVATE LIMITED .....Appellant Through: Mr Sandeep Sapra, Advocate. Versus DEPUTY COMMISSIONER OF INCOME TAX .....Respondent Through: Mr Anurag Ojha, senior standing counsel with Mr V.K. Saksena, Ms Hemlata Rawat, Mr Dipak Raj Singh and Mr Abhay Singh, Advocates. CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE TEJAS KARIA VIBHU BAKHRU, J.(Oral) 1. The appellant [Assessee] has filed the present appeal under Section 260A of the Income Tax Act, 1961 [the Act] impugning an order dated 21.06.2022 [the impugned order] passed by the Income Tax Appellate Tribunal [ITAT] in ITA No.3536/Del/2016 in respect of assessment year [AY] 2007-08. 2. The impugned order is a common order passed by the learned ITAT in ITA No.3297/Del/2016 and ITA No.3536/Del/2016. These were cross appeals arising from an order dated 18.03.2016 passed by the Commissioner of Income Tax (Appeals)–XVI, New Delhi [CITA]. Whereas ITA No.3297/Del/2016 was preferred by the Assessee, ITA No.3536/Del/2016 was preferred by the Revenue. It is material to note that the present appeal is confined to the impugned order rela