CIT vs. DIVYA JEWELLERS PVT LTD

IN THE HIGH COURT OF DELHI AT NEW DELHI . 20.4.2011 . Present: Mr. Kamal Sawhney, Sr. Standing Counsel for the appellant/Revenue. . + ITA 641/2011 and CM APPL. 6856-57/2011 . . As per the judgment of the Full Bench of this Court in a batch matter, the lead case being Lachman Dass Bhatia Vs. Assistant Commissioner of Income Tax (ITA No. 724 of 2010 decided on 06th August, 2010), such an appeal is not maintainable under Section 26-A of the Act. This appeal is accordingly dismissed. However, the appellant shall be at liberty to take such remedy as available under the law. . . . A.K. SIKRI, J. . M.L. MEHTA, J. . APRIL 20, 2011 skb . 2#