CIT v. DCM Limited

359 ITR 101High Court2013#6178 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2024.

Also reported as

24 DTR 72

Issues it is cited on

person company section 143(3)section 143 total income section 14 india interest

Judgments citing CIT v. DCM Limited

M G B MOTOR AND AUTO AGENCIES PRIVATE LIMITED,KURNOOL vs. DCIT., CIRCLE-1, KURNOOL

In the result, appeal of the assessee is allowed

ITA 537/HYD/2024[2018-2019]Status: HeardITAT Hyderabad05 Dec 2024AY 2018-2019

Bench: Shri Manjunatha .G & Shri K.Narasimha Chary

For Appellant: Shri T. Chaitanya Kumar, ARFor Respondent: Shri Srinath Sadanala, Sr. AR

Section 143(3)Section 270ASection 40

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ म" IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI MANJUNATHA .G, ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA No. 537/Hyd/2024 ("नधा"रण वष" / Assessment Year:2018-19) M G B Motor and Auto Deputy Commissioner of Income Agencies Private Vs. Tax, Circle-1, Limited, Kurnool. Kurnool. [PAN : AACCM3689E] अपीलाथ" / Appellant "" यथ" / Respondent "नधा"रती "वारा/Assessee by: Shri T. Chaitanya Kumar, AR राज" व "वारा/Revenue by: Shri Srinath Sadanala, Sr. AR सुनवाई क" तार"ख/Date of hearing: 28/11/2024 घोषणा क" तार"ख/Pronounce…

ASST. COMMISSIONER OF INCOME TAX, CIRCLE-2(1), KONDAPUR vs. HYMA DEVELOPERS PRIVATE LIMITED (FORMERLY KNOWN AS DLF HOMES KOKAPET PVT. LTD.), MADHAPUR

In the result, appeal of the Revenue is dismissed

ITA 543/HYD/2023[2012-13]Status: DisposedITAT Hyderabad19 Jul 2024AY 2012-13

Bench: Shri Manjunatha G. & Shri K.Narasimha Chary

For Appellant: Advocate A.V. RaghuramFor Respondent: Shri CH Rajeswara Reddy, DR

Section 143(3)Section 271(1)(c)

…आयकर अपीलीय अिधकरण, हैदराबाद पीठ म" IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI MANJUNATHA G., ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA No. 543/Hyd/2023 (िनधा"रण वष" / Assessment Year: 2012-13) Asstt. Commissioner of HYMA Developers Income Tax Vs. (P) Ltd Circle 2(1), Kondapur (formerly known as Hyderabad DLF Homes Kokapet Pvt Ltd) Kondapur, Hyderabad [PAN : AACCK9921H] अपीलाथ" / Appellant "" यथ" / Respondent िनधा""रती "ारा/Assessee by: Advocate A.V. Raghuram राज" व "ारा/Revenue by: Shri CH Rajeswara Reddy, DR सुनवाई की तारीख/Date of hea…

SOFT POINT TECHNOLOGIES PRIVATE LIMITED (FORMERLY KNOWN AS COLOR CHIPS ANIMATION PARK LIMITED),HYDERABAD vs. INCOME TAX OFFICER, WARD-3(4) , HYDERABAD

In the result, appeal of the assessee is allowed

ITA 88/HYD/2020[2005-06]Status: DisposedITAT Hyderabad24 Aug 2023AY 2005-06

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Chary

For Appellant: Shri A.V.Raghu Ram, ARFor Respondent: Ms. Sheetal Sarin, DR

Section 143(3)Section 271(1)Section 271(1)(c)Section 73

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA No. 88/Hyd/2020 (निर्धारण वर्ष / Assessment Year: 2005-06) M/s. Soft Point Income Tax Officer, Technologies Pvt. Ltd., Vs. Ward-3(3), (Earlier known as M/s. Color Hyderabad Chips Animation Park Ltd.), Hyderabad [PAN No. AABCC4664J] अपीलार्थीर्थी / Appellant प्रत्‍यर्थी / Respondent निर्धारितीती द्वारा /Assessee by: Shri A.V.Raghu Ram, AR राजस्‍वजस्‍व द्वारा /Revenue by: Ms. Sheetal Sarin, DR सुनवाई ई की…

MAHESH KUMAR AGRAWAL,JAIPUR vs. ACIT CIRCLE 7 JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 194/JPR/2021[2012-13]Status: DisposedITAT Jaipur29 Aug 2022AY 2012-13

For Appellant: Shri Manish Agarwal (C.A.)For Respondent: Shri A.S. Nehara (Addl.CIT) a

Section 139(1)Section 147Section 148Section 271(1)(c)Section 274

…ject to levy of penalty u/s 271(1)(c) of the Act. In the result, the assessee's appeal is allowed" Further reliance is placed on following judicial pronouncements— CIT vs. Hans Christian Gass in ITA 2209/2010 Bombay HC reported in (2013) TaxPub (DT) 1975 − 359 ITR 101, CIT Vs. DCM Ltd. (Delhi High Court) 322 ITR 73, CIT Vs. Shahabad Co-operative Sugar Mills Ltd. (P&H) − HCL Technologies vs DCIT in ITA No. 3702/JP/2017 (ITAT Delhi) Swati Pearls & Jewellers Vs. DCIT in ITA No.1401/HYD/2014 (Hyderabad ITAT) − - CIT Vs Ms. Sania Mirza in I.T.T.A. No. 526 of 2011reported in All High Courts (5353) Andhra Pradesh HC…

SOU. KANTADEVI V.OSWAL,,RATNAGIRI vs. ASSISTANT COMMISSIONER OF INCOME-TAX, , RATNAGIRI

In the result, appeal of the assessee is allowed

ITA 2216/PUN/2017[2013-14]Status: DisposedITAT Pune10 Jun 2022AY 2013-14

Bench: Shri Partha Sarathi Chaudhury, Jm & Dr. Dipak P. Ripote, Am आयकरअपीलसं. / Ita No.2216/Pun/2017 िनधा"रणवष" / Assessment Year: 2012-13 Sou. Kantadevi V. Oswal, The Assistant Commissioner Teli Ali, Ratnagiri. Vs Of Income Tax, Ratnagiri. Pan: Aabpo 0047 L Appellant/ Assessee Respondent /Revenue Assessee By Shri M K Kulkarni & J R Chandekar – Ar Revenue By Shri S P Walimbe – Dr Date Of Hearing 23/03/2022 Date Of Pronouncement 10/06/2022

Section 271(1)(c)Section 80I

…on 271(1)(c) of the Act which is clearly not the intendment of the Legislature. 34. This decision was followed by this Court in CIT v. Mansukh Dyeing & Printing Mills [2013] 38 taxmann.com 242/219 Taxman 91 (Bom.). In CIT v. DCM Ltd. [2013] 37 taxmann.com 447/359 ITR 101, Delhi High Court applied the said decision of the Supreme Court and further observed that law does not debar an assessee from making a claim which he believes is plausible and when he knows that it is going to be examined by the Assessing Officer. In such a case a liberal view is required to be taken as necessarily the claim is bound to be caref…

NISHIT FINCAP P. LTD.,DELHI vs. ITO WARD 18(3), NEW DELHI

In the result, the appeal filed by the assessee is

ITA 1424/DEL/2021[2008-09]Status: DisposedITAT Delhi11 Apr 2022AY 2008-09

Bench: Shri R. K. Panda[Assessment Year: 2008-09]

Section 143(2)Section 143(3)Section 144Section 147Section 148Section 151Section 153(1)Section 153CSection 68

…ntioning first proviso in the reason recorded. He submitted that the above identical fact is also present in the instant case. He submitted that similar view has been taken in following cases and the reassessment proceedings were quashed. i. CIT vs DCM Ltd. 24 DTR 72 (Del.), ii. Haryana Acrylic Manufacturing Co. Vs CIT and Anr., 308 ITR 38 (Del.), iii. Wel Intertrade (P) Ltd. & Anr. Vs ITO 308 ITR 22 (Del.) iv. CIT vs Purolator India Limited 343 ITR 0155 (Del.) and v. Atma Ram Properties Pvt. Ltd. vs DCIT 203 Taxman 0408 (Del.) 11. Referring to the decision of the co-ordinate Bench of the Tribunal in the case o…

GM OVERSEAS,NEW DELHI vs. ACIT CIRCLE-48(1), NEW DELHI

In the result, the appeal filed by the assessee is allowed

ITA 1891/DEL/2020[2010-11]Status: DisposedITAT Delhi21 Mar 2022AY 2010-11

For Appellant: Shri Suresh Gupta, CAFor Respondent: Shri Hemant Gupta, Sr. DR

Section 131ASection 133ASection 143(3)Section 147

…ion to reopen the assessment after expiry of four years. For the above proposition, the ld. Counsel relied on the following decisions:- 8 (i) CIT vs. Viniyas Finance & Investment Pvt. Ltd., ITA No.271/2012 (Del), order dated 11.02.2013; (ii) CIT vs DCM Ltd., 24 DTR 72 (Del); (iii) Haryana Acrylic Manufacturing Co. vs. CIT and Anr., 308 ITR 38; (iv) Wel Intertrade (P) Ltd. & Anr. Vs. ITO, 308 ITR 22 (Del); (v) CIT vs. Purolator India Ltd., 343 ITR 0155 (Del); BLB Limited vs. ACIT, 343 ITR 0129 (Del); (vi) JSRS Udyog Limited & Another vs. ITO, 313 ITR 321 (Del); and (vii) Atma Ram Properties Pvt. Ltd. Vs. DCIT, 20…

M/S. SINGHAL STRIPS LTD.,DELHI vs. DCIT, NEW DELHI

In the result, appeal of the assessee is allowed

ITA 830/DEL/2017[2003-04]Status: DisposedITAT Delhi03 Nov 2021AY 2003-04

Bench: Shri N.K. Billaiya & Shri K. Narasimha Charyassessment Year: 2003-04

For Appellant: Sh. Satyajit Goel, CAFor Respondent: Sh. N.K. Bansal, Sr. DR

Section 143(3)Section 254Section 271(1)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’ NEW DLEHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER Assessment Year: 2003-04 M/s. Singhal Strips Ltd., vs. DCIT, Circle 8(1), 440/1, holanath Nagar, New Delhi. Shahdara, Delhi. PAN : AAACS0344J (Appellant) (Respondent) Appellant by : Sh. Satyajit Goel, CA Respondent by: Sh. N.K. Bansal, Sr. DR Date of hearing: 28.10.2021 Date of order : 03.11.2021 ORDER PER K. NARASIMHA CHARY, J.M. Aggrieved by the order dated 05.01.2017 passed by the Commissioner of Income Tax (Appeals)-22, New Delhi ("Ld. CIT(A)") for th…

ACIT, NEW DELHI vs. M/S. MAHARAJI EDUCATION TRUST, GHAZIABAD

The appeal are dismissed

ITA 5138/DEL/2016[2007-08]Status: DisposedITAT Delhi13 Oct 2021AY 2007-08

Bench: Shri Kuldip Singh & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Suresh Gupta, C. AFor Respondent: Ms. Paramita M. Biswas[CIT]–

Section 11Section 12ASection 132Section 133ASection 143(1)Section 143(2)Section 143(3)Section 68Section 69Section 69C

…A No.271/2012 (Del) dt: 11.02.2013 that “On going through the purported reasons we find that there is no mention of the respondent-assessee not having made a full and true disclosure of the material facts necessary for assessment.” ii. CIT Vs. DCM Ltd.,(2009) 24 DTR 72 (Del.), iii. Haryana Acrylic Manufacturing Co. vs. CIT and Anr 308 ITR 38 (Del.), iv. Wel Intertrade (P) Ltd. & Anr. vs. ITO 308 ITR 22 (Del), v. CIT vs. Purolator India Limited 343 ITR 0155 (Del), vi. BLB Limited vs. ACIT 343 ITR 0129 (Del), vii. JSRS Udyog Limited & Another vs. ITO 313 ITR 321(Del.) viii. Atma Ram Properties Pvt. Ltd. vs. DCIT 20…

SHRI SACHIN T. SANKPAL,MUMBAI vs. ACIT-26(3), MUMBAI

In the result, the appeal filed by the assessee is allowed

ITA 5202/MUM/2019[2014-15]Status: DisposedITAT Mumbai02 Mar 2021AY 2014-15

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2014-15

For Appellant: Ms. Radha Halbe, ARFor Respondent: Mr. Gurbinder Singh, DR

Section 143(3)Section 154Section 271(1)(c)Section 36(1)(iii)

…r Section 271(1)(c) of the Act which is clearly not the intendment of the Legislature. 34. This decision was followed by this Court in CIT Vs. M/s. Mansukh Dyeing & Printing Mills, Income Tax Appeal No.1133 of 2008, decided on 24.06.2013. In CIT Vs. DCM Ltd., 359 ITR 101, Delhi High Court applied the said decision of the Supreme Court and further observed that law does not debar an assessee from making a claim which he believes is plausible and when he knows that it is going to be examined by the Assessing Officer. In such a case a liberal view is required to be taken as necessarily the claim is bound to be caref…

INDO HONGKONG INDUSTRIES (P) LTD.,NEW DELHI vs. DCIT, CIRCLE- 12(1), NEW DELHI

In the result, appeal of the assessee is allowed

ITA 6247/DEL/2017[2006-07]Status: DisposedITAT Delhi30 Dec 2020AY 2006-07

Bench: Shri G.S. Pannu, Hon’Ble & Shri K.N. Chary

Section 271(1)

…ITA No. 6247/Del/2017 Indo Hongkong Industries P. Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘C’ NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT & SHRI K.N. CHARY, JUDICIAL MEMBER ITA No.-6247/Del/2017 (Assessment Year:2006-07) Indo Hongkong Industries DCIT, (P) Ltd., Vs. Circle 12(1) B-56, Shivalik Malviya Nagar New Delhi. New Dlehi. PAN No. AAACI0265N Appellant Respondent Assessee by Sh. Sobagya Agarwal, Adv. Revenue by Sh. Gaurav Dudeja, Sr. DR Date of hearing: 30.12.2020 Date of Pronouncement : 30.12.2020 ORDER PER K. NARASIMHA CHARY, JM Aggrieved by the order dated 30/08/2017 i…

M/S. DOON VALLEY ROLLER FLOUR MILLS LTD.,MUZAFFARNAGAR vs. ACIT, MUZAFFARNAGAR

In the result appeal of the assessee is allowed

ITA 1047/DEL/2015[2010-11]Status: DisposedITAT Delhi20 Jan 2020AY 2010-11

Bench: Shri Prashant Maharishi & Shri K.Narasimha Chary

For Appellant: NoneFor Respondent: Shri Jagdish Singh, Sr. DR

Section 271(1)Section 271(1)(c)Section 50Section 50BSection 50C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER I.T.A. No. 1047/Del/2015 Assessment Year: 2010-11 Doon Valley Roller Flour Mills Ltd., vs. ACIT, Circle-1, 190-A, South Civil Lines, Muzaffarnagar. Muzaffarnagar. PAN: AAACD 7419B (Appellant) (Respondent) Assessee by: None Department by: Shri Jagdish Singh, Sr. DR Date of Hearing: 14/01/2020 Date of Pronouncement: 20/01/2020 ORDER PER K. NARASIMHA CHARY, JM Challenging the order dated 03/12/2014 in appeal No. 183/13- 14/MZR passed by the learned Com…

DCIT, NEW DELHI vs. M/S. ULTIMATE FLEXIPACK LTD., NEW DELHI

In the result, ITA No 4883/Del 2011 and CO No

ITA 472/DEL/2013[2006-07]Status: DisposedITAT Delhi31 Dec 2019AY 2006-07

Bench: Shri G.S. Pannu & Shri K. Narasimha Chary

For Appellant: Shri Vijay Kumar Kataria, Sr. D.RFor Respondent: Shri M. P. Rastogi, Adv

Section 132(1)Section 143(3)Section 153ASection 80

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’ NEW DLEHI BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER ITA Nos.4883 & 4884/Del/2011 Assessment Years : 2004-05 & 2005-06 ACIT, vs Ultimate Flexipack Ltd., 305, 3rd Floor, Central Circle -18, Room No. 327, Bhanot Corner, 3rd Floor, ARA Centre, E-2, Pamposh Enclave, Jhandewalan Extn. G.K. – I, New Delhi – 110 055. New Delhi PAN : AAACU 6565 D (Applicant) (Respondent) And Assessment Year: 2006-07 DCIT, vs Ultimate Flexipack Ltd., 305, 3rd Floor, Central Circle -18, Room No. 327, Bhanot Corner, 3rd Floor, ARA Centre, E-2,…

ACIT, NEW DELHI vs. M/S. ULTIMATE FLEXIPACK LTD., NEW DELHI

In the result, ITA No 4883/Del 2011 and CO No

ITA 4884/DEL/2011[2005-06]Status: DisposedITAT Delhi31 Dec 2019AY 2005-06

Bench: Shri G.S. Pannu & Shri K. Narasimha Chary

For Appellant: Shri Vijay Kumar Kataria, Sr. D.RFor Respondent: Shri M. P. Rastogi, Adv

Section 132(1)Section 143(3)Section 153ASection 80

ACIT, NEW DELHI vs. M/S. ULTIMATE FLEXIPACK LTD., NEW DELHI

In the result, ITA No 4883/Del 2011 and CO No

ITA 4883/DEL/2011[2004-05]Status: DisposedITAT Delhi31 Dec 2019AY 2004-05

Bench: Shri G.S. Pannu & Shri K. Narasimha Chary

For Appellant: Shri Vijay Kumar Kataria, Sr. D.RFor Respondent: Shri M. P. Rastogi, Adv

Section 132(1)Section 143(3)Section 153ASection 80

M/S. A.C. GOODS TRANSPORT PVT. LTD.,,FARIDABAD vs. ACIT, FARIDABAD

In the result appeal of the assessee is allowed

ITA 2428/DEL/2015[2004-05]Status: DisposedITAT Delhi11 Jan 2019AY 2004-05

Bench: Shri G.D. Agarwal & Shri K.Narasimha Charyassessment Year: 2004-05

Section 143(3)Section 271(1)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI G.D. AGARWAL, VICE PRESIDENT & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER Assessment Year: 2004-05 A.C. Goods Transport P. Ltd., vs ACIT, Circle - 2, 266, Sector 21A, Faridabad. Faridabad. PAN: AACCA3976E Appellant Respondent Assessee by Shri Rajiv Saxena, Advocate Shri Ajit Kumar Jha, Advocate Revenue by Ms Rinku Singh, Sr. DR Date of Hearing 18.12.2018 Date of Pronouncement 11.01.2019 ORDER PER K. NARASIMHA CHARY, JM Challenging the impugned order dated 16.10.2014 in Appeal No.33/12- 13 passed by the learned Commissioner of Income T…

M/S.ROBUST TRANSPORTATION PRIVATE LIMITED,MUMBAI vs. DCIT-3(3)(1), MUMBAI

In the result, this appeal by the assessee stands allowed

ITA 3195/MUM/2018[2014-15]Status: DisposedITAT Mumbai23 Aug 2018AY 2014-15

Bench: Shri Shamim Yahya, Am & Shri Saktijit Dey, Jm

For Appellant: Shri Ashwani KumarFor Respondent: Shri R. P. Meena

Section 14ASection 250(6)Section 271(1)(c)Section 36(1)(iii)

…not bar or prohibit a person from making a claim, when he knows the matter is going to be examined by the Assessing Officer. There is no merit in the present appeal and the same has to be dismissed." Hon'ble High Court of Delhi in the case ofCIT vs. DCM Ltd. [359 ITR 101 (Delhi)]  "Where Imposition of penalty under section 271(1)(c) was set aside by Tribunal on findings of fact that merely because assessee raised a claim which was eventually disallowed did not mean that ingredients of clause (c) of Section 271(1) were satisfied so as to justify imposition of penalty, no substantial question of law arose from sai…

DCIT, NEW DELHI vs. M/S. GRANITE GATE PROPERTIES PVT. LTD., NEW DELHI

ITA 2239/DEL/2014[2010-11]Status: DisposedITAT Delhi16 Dec 2016AY 2010-11

Bench: Shri H.S. Sidhu & Shri Anadi N Mishra

For Appellant: Shri Sanjeev Sapra, CAFor Respondent: Shri A.K. Saroha, CIT (DR)

Section 271

…nishing of inaccurate particulars: >- 322 ITR 158, CIT vs. Reliance Petroproducts Pvt. Ltd (Supreme Court) >- 322 ITR 80, CIT vs. Sidhartha Enterprises (P & H High Court) 288ITR 670, CIT vs. Nath Bros. Exim International Ltd. (Jurisdictional Delhi H.C.) >- 359 ITR 101, CIT vs. DCM Ltd. (Jurisdictional Delhi HC) >- 335 ITR 558, CIT vs. Rubber Udyog Vikas Pvt. Ltd. (P&H High Court) >- 349 ITR 112, Karan Raghav Export P Ltd. vs. CIT (Jurisdictional Delhi H.C.) >- 293 ITR 524, CIT vs. Caplin Point Laboratories Ltd. (Madras H.C.). >- 352 ITR 394, CIT vs. Amtek Auto Ltd. ( P &H High Court) >- 347 ITR 478, CIT v…

DCIT, NEW DELHI vs. M/S. ECOM CONCEPTS (INDIA) PVT. LTD., NEW DELHI

In the result, the appeal filed by the Revenue is dismissed

ITA 2627/DEL/2012[2001-02]Status: DisposedITAT Delhi04 Nov 2015AY 2001-02

For Appellant: Sh. Raman Kant Garg, Sr. DRFor Respondent: Sh. Naveen Gupta, Adv

Section 143(3)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘B’: NEW DELHI BEFORE SH. INTURI RAMA RAO, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICAL MEMBER Assessment Year: 2001-02 DCIT, Circle-11(1), Vs. Ecom Concepts (India) Pvt. Ltd., Room No. 312, G-1&2, Delhi Blue Apartment, C.R. Building, New Delhi 2, Factor Road, Safdarjung, New Delhi. (PAN: AAACE5173F) (Appellant) (Respondent) Appellant by : Sh. Raman Kant Garg, Sr. DR Respondent by : Sh. Naveen Gupta, Adv. Date of hearing: 02.11.2015 Date of pronouncement: 04.11.2015 ORDER PER INTURI RAMA RAO, A.M.: The present appeal filed by the Revenue is directed again…