DCIT, NEW DELHI vs. M/S. STERLING ORNAMENTS (P) LTD., NEW DELHI
In the result, the Appeal filed by the Revenue
ITA 4395/DEL/2014[2011-12]Status: DisposedITAT Delhi27 Jun 2018AY 2011-12
Bench: Shri H.S. Sidhu & Shri N.K. Billaiya
For Appellant: Sh. Piyush Kaushik, AdvFor Respondent: Sh. K. Tewari, Sr. DR
Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 195Section 195(2)Section 40
…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER I.T.A. No. 4395/DEL/2014 A.Y. : 2011-12 DCIT, CIRCLE 9(1), M/S STERLING ROOM NO. 163, C.R. VS. ORNAMENT (P) Ltd., B-37, 1ST FLOOR, BUILDING, NEW DELHI GEETANJALI ENCLAVE, SAKET, NEW DELHI – 110 017 (APPELLANT) (RESPONDENT) Department by : Sh. K. Tewari, Sr. DR Assessee by : Sh. Piyush Kaushik, Adv. ORDER PER H.S. SIDHU, JM This appeal by the Revenue is directed against the Order of the Ld. Commissioner of Income Tax (Appeals)-XII, New Delhi dated 28.5.2014 pertai…