COMMISSIONER OF INCOME TAX DELHI vs. M/S BHARAT HOTELS LTD.
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----------- 13.09.2002
Admit. The following questions are framed for adjudication:
"Whether the Tribunal was right in holding that the amount received by the assessee from the allottees/sub-lessees is not taxable as revenue receipt ? "
"Whether the Tribunal was right in law in deleting the interest charged under Section 217 of the Income Tax Act, 1961?"
The appellant shall file within three months ten copies of the cyclostyled paper books, containing all documents on which reliance was placed before the Tribunal, including any order/orders, either in the case of the assessee itself or in case of any other assessee, which has been followed by the Tribunal. The appeal be listed for hearing in the regular course along with ITAs No.69 to 73/2000. D.K. JAIN, J
SEPTEMBER 13, 2002 SHARDA AGGARWAL, J