PRINCIPAL COMMISSIONER OF INCOME TAX-4, DELHI vs. GOLF TECHNOLOGIES PVT LTD

$~26 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 498/2023 & CM No.45103/2023

PRINCIPAL COMMISSIONER OF INCOME TAX-4, DELHI ..... Appellant

Through: Mr Abhishek Maratha, Sr Standing

Counsel with Mr Akshat Singh, Jr

Standing Counsel

versus

GOLF TECHNOLOGIES PVT LTD ..... Respondent

Through: None

CORAM:

HON'BLE MR. JUSTICE RAJIV SHAKDHER

HON'BLE MR. JUSTICE GIRISH KATHPALIA

O R D E R %

01.09.2023

[Physical Hearing/Hybrid Hearing (as per request)] 1. This appeal concerns Assessment Year (AY) 2007-08. 2. Via this appeal, the appellant/revenue seeks to assail the order dated 27.08.2020 passed by the Income Tax Appellate Tribunal [in short, “Tribunal”]. 3. Mr Abhishek Maratha, learned senior standing counsel, who appears on behalf of appellant/revenue, says that the Tribunal has ruled in favour of the respondent/assessee based on the decision rendered by a coordinate bench of this court in Principal Commissioner of Income Tax vs Kabul Chawla, [2016] 380 ITR 573(Delhi). 4. Mr Maratha says that incriminating material was available in the form of a statement of the Managing Director of the respondent/assessee, one Lt. Col. H.S. Bedi. For this purpose, our attention is drawn to page 45 of the case file. ITA 498/2023

Page 1 of 2 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 14:48:40

4.1 Mr Maratha says that this very issue is being considered by the court in ITA No. 144/2022. 5. Accordingly, issue notice to the respondent/assessee via all modes, including e-mail. 6. List the above-captioned appeal on 31.01.2024.

RAJIV SHAKDHER, J

GIRISH KATHPALIA, J SEPTEMBER 1, 2023/as

Click here to check corrigendum, if any

ITA 498/2023

Page 2 of 2 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 14:48:40