COMMISSIONER OF INCOME TAX DELHI XI, NEW DELHI vs. SHRI TEJ PRATAP SINGH

IN THE HIGH COURT OF DELHI AT NEW DELHI . 15.01.2009 . Present: Ms Prem Lata Bansal with Mr Mohan Prasad Gupta and Mr.Sanjeev Rajpal for the appellant. . . +ITA No. 3/2009 . The CIT(A) as well as the ITAT has applied the law enunciated by the Supreme Court in the case of Delhi Farming and Construction Pvt Ltd. vs. Commissioner of Income Tax: 260 ITR 561. Moreover, the Revenue has not appealed against the orders of the Tribunal passed in respect of years 2001-02 and 2002- 03. No substantial question of law arises for our consideration. The appeal is dismissed. . . VIKRAMAJIT SEN, J . . RAJIV SHAKDHER, J January 15, 2009 mb . . 3 and 4 .