DANGSON HOTEL & RESTAURANTS PVT LTD

IN THE HIGH COURT OF DELHI AT NEW DELHI . 37 . ITA 1342/2010 . . DANGSON HOTEL and RESTAURANTS PVT LTD ..... Appellant Through: Mr.O.S.Bajpai, Senior Advocate with Mr.V.N.Jha, Advocate . Versus . . CIT ..... Respondent Through: Nemo . . CORAM: HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE MANMOHAN . . . . O R D E R 06.09.2010 . . The present appeal preferred under Section 260A of the Income Tax Act, 1961 is admitted on the following substantial questions of law:- ? Whether on the facts and the circumstances of the case and in law, the Tribunal was justified in holding that notices u/s 143(2) issued prior to the filing of returns u/s153A(1)(a) were valid and whether assessment made on the basis of such notices were not invalid in respect of assessment years 2001-02 to 2005-06? . ITA 1342/2010 Page 1 of 2 . Whether on the facts and the circumstances of the case and in law, the Tribunal was justified in holding that returns filed in response to notices u/s 153A(1)(a) were not valid returns and they were merely ?corroborative piece of information for determining the taxable income? and if so, then, whether any valid assessment or re-assessment could be made u/s 153A on the basis of such returns and whether such assessments or reassessment should not have been annulled by the Tribunal consequentially on their own reasoning as if they were based on invalid returns and whether, therefore, it makes the approach of the Tribunal self contradictory? . Whether on the facts and the circumstances of the case in law, the Tribunal was justified in applying ad-Hon'ble Court rate of gross profit without any supporting or corroborating material?? . Issue notice. Filing of paper book stands dispensed with. . . CHIEF JUSTICE . . . MANMOHAN, J SEPTEMBER 06, 2010 sv . . ITA 1342/2010 Page 2 of 2 . .