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

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ITA - 498 / 2023HC Delhi01 September 20232 pages
For Petitioner: ABHISHEK
AI SummaryRemanded

What did the High Court hold?

The High Court issued notice to the assessee and listed the appeal for further hearing. The court did not decide the merits of the case in this order.

What were the facts?

The revenue appealed against an ITAT order that favored the assessee. The revenue argued that incriminating material, in the form of the Managing Director's statement, was available.

What were the issues?

Whether the ITAT order was correct in ruling in favor of the assessee despite the availability of incriminating material, and if the decision aligns with precedent.

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

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$~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

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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

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