COMM OF IT vs. M/S RUCHIKA COMMERCIALS & INVES. P. LTD
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IN THE HIGH COURT OF DELHI AT NEW DELHI . 05.10.2004 .
Present: Mrs P L Bansal for the Appellant.
Mr M K Arora for the Respondent. . + ITA 330/2002 * Admit.
The following questions of law are required to be determined by this court: ‘‘1. Whether the ITAT was correct in law in confirming the order of the CIT(A) and thereby deleting the penalty levied u/s 271D of the Income Tax Act, 1961? . . 2.Whther the CIT(A) and ITAT have correctly interpreted the provisions of Section 269SS read with Section 271D of the Income Tax Act, 1961? . 3.Whether the ITAT is correct in law in holding that provisions of Section 269SS of the Income Tax Act, 1961 are not attracted to transfer entries? . 4.Whether the finding of ITAT in para 12 is perverse particularly in view of its finding in para 7, 10 and 11? ‘‘ .
The appellant shall file the paper books as per rules within three months. . CHIEF JUSTICE . . BADAR DURREZ AHMED, J October 05, 2004 mv