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IN THE HIGH COURT OF DELHI AT NEW DELHI . . . ITA 32/2012 . . . CIT ..... Appellant . Through Mr. Kamal Sawhney, Sr. standing counsel (income tax) . versus . . . ANKIT GUPTA ..... Respondent . Through . . . . . ITA 35/2012 . . . CIT ..... Appellant . Through Mr. Kamal Sawhney, Sr. standing counsel (income tax) . . . versus . . . ANKIT GUPTA ..... Respondent . Through . . . ITA 37/2012 . . . CIT ..... Appellant . . . Through Mr. Kamal Sawhney, Sr. standing counsel (income tax) . . . versus . . . ANKIT GUPTA ..... Respondent . Through . . . . . . . ITA 38/2012 . . . CIT ..... Appellant . Through Mr. Kamal Sawhney, Sr. standing counsel (income tax) . . . versus . . . ANKIT GUPTA ..... Respondent . Through . . . . . CORAM: . HON'BLE MR. JUSTICE SANJIV KHANNA . HON'BLE MR. JUSTICE R.V.EASWAR . . . . . O R D E R . 25.01.2012 . . . Admit. . . . The following substantial questions of law arise for consideration: . ?1. Whether the Income Tax Appellate Tribunal is correct in annulling the block assessment order ? . . . . 2. Whether the Income Tax Appellate Tribunal has erred in law in presuming that the seized document did not belong to the respondent? . . . 3. Whether the order of Income tax Appellate Tribunal is perverse in the facts and circumstances of the case?? . . . . . To be listed along with ITA No.499/2011, CIT Vs. Renu Constructions Pvt. Ltd. and other connected matters. . Steps for service will be taken in seven days. . List for completion of service before the Joint Registrar on 28th February, 2012. . Filing of paper book is dispensed with. . Parties are however given liberty to file documents/material which were filed before the tribunal/authorities within a period of 12 weeks. . The period of 12 weeks in the case of the respondents will begin from the date of service of notice. . Liberty is granted to the Revenue, to file an application for early hearing and disposal of this appeal and other connected appeals. . . . . . SANJIV KHANNA, J . . . . . . . R.V.EASWAR, J . JANUARY 25, 2012 . rs . . . . . $ 34 .