COMMISSIONER OF INCOME TAX vs. AMIRA FOODS INDIA LTD

IN THE HIGH COURT OF DELHI AT NEW DELHI . ITA 1504/2010 . COMMISSIONER OF INCOME TAX ..... Appellant Through: Ms. PremLata Bansal, Advocate.. . versus . AMIRA FOODS (INDIA) LIMITED ..... Respondent Through: Mr. Prakash Kumar, Advocate. . CORAM: HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE MANMOHAN . O R D E R 30.09.2010 Mr. Prakash Kumar, learned counsel for the respondent fairly stated at the bar that the issue involved in the present appeal is covered by the judgment of the Supreme Court in the case of Liberty India Vs. Commissioner of Income Tax (2009) 317 ITR 218. Accordingly, with the consent of learned counsel for the parties, the present appeal is allowed and the impugned order dated 24th July, 2009 passed by the Income Tax Appellate Tribunal is set aside. . CHIEF JUSTICE . MANMOHAN, J SEPTEMBER 30, 2010 js . 21 $