THE COMMISSIONER OF INCOME TAX vs. M/S SUPER ELECTRONICS
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IN THE HIGH COURT OF DELHI AT NEW DELHI . 21.09.2004 .
Present Mr R.D. Jolly for the appellant . +ITA 157/2004, .
The learned counsel submits that in a similar matter with regard to the same assessee in ITA 319/2004 a question has already been framed. Accordingly, we admit this appeal. The following question needs to be determined by this Court: ''Whether the ITAT was correct in deleting the disallowance although the allowance was neither paid nor had it become a certainty? .
To be listed along with ITA 278/2004 and 319/2004 The Registry to make a note in this behalf in those appeals. The appellant shall supply paperbooks within three months in accordance with rules. . CHIEF JUSTICE. . . .
September 21, 2004 BADAR DURREZ AHMED, J. vsp .