PR COMMISSIONER OF INCOME TAX CENTRAL II vs. M/S GAURSONS REALTY PVT LTD

$~68 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 35/2024, CM No.2316/2024 PR COMMISSIONER OF INCOME TAX CENTRAL II ..... Appellant Through: Mr. Zoheb Hossain, Sr. Standing Counsel and Mr. Sanjeev Menon, Jr. Standing Counsel versus M/S GAURSONS REALTY PVT LTD ..... Respondent Through: Mr. S. Krishnan, Adv. CORAM: HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV O R D E R % 15.01.2024 1. Upon a reading of the order passed by Income Tax Appellate Tribunal [“Tribunal”] and on hearing learned counsels for parties, we note that questions (a) to (i) as proposed in the instant appeal and the issues arising therefrom appear to be settled in light of the view taken by the Tribunal for Assessment Year 2014-15 and which decision has since been upheld even by this Court in terms of its judgment dated 13 February 2020 passed in ITA 1159/2018. 2. Insofar as proposed questions (j) and (k) are concerned, the appellants would contend that while holding against the Revenue in this regard, the Tribunal has followed the decision rendered by this Court in Commissioner of Income Tax vs. Aimil Ltd. [(2010) 321 ITR 508 and which came to be subsequently overruled by the Supreme Court in Checkmate Services Pvt. Ltd. vs. Commissioner of Income Tax-1 [2022 SCC OnLine SC 1423]. This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 13:13:16