CIT v. Manish Build Well (P) Ltd.

Pacl India Ltd., New Delhi vs. ACIT, Delhi

In the result, the appeal of the Revenue is allowed partly for statistical purposes, whereas appeal of the assessee is allowed for statistical purpose

Bench: Sh. I.C. Sudhir & Sh. O.P. Kant

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘F’, NEW DELHI BEFORE SH. I.C. SUDHIR, JUDICIAL MEMBER AND SH. O.P. KANT, ACCOUNTANT MEMBER Sl. ITA/CO No. Appellant Respondent Assessment No. Year PACL India Ltd., 7th Floor, 1. ITA No. ACIT, Central Circle- 2001-02 2894/Del/2010 Gopal Dass Bhawan, 28, 4, New Delhi Barakhamba Road, Cannaught Place, New Delhi PACL India Ltd., 7th Floor, 2. ITA No. ACIT, Central Circle- 2008-09 6384/Del/2012 Gopal Dass Bhawan, 28, 4, New Delhi Barakhamba Road, Cannaught Place, New Delhi PACL India Ltd., 7th Floor, 3. ITA No. ACIT, Central Circle- 2009-10 6385/Del/2012 Gopal Dass B…

M/S. Global Televenture Ltd., New Delhi vs. DCIT, New Delhi

In the result, all the 4 Appeals filed by the Assessee stand allowed

Bench: Shri H.S. Sidhu & Shri O.P. Kant

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER I.T.A. No.1245/DEL/2014 A.Y. : 2005-2006 M/S GLOBAL REALTY VS. DCIT, CENTRAL CIRCLE-12, CREATIONS LTD., ARA CENTRE, JHANDEWALAN (FORMERLY KNOWN AS EXTN., M/SHIGHLAND DEVELOPERS NEW DELHI PVT. LTD.), 12, RING ROAD, LAJPAT NAGAR-IV, NEW DELHI -110024 (PAN:AAACH1604E) (APPELLANT) (RESPONDENT) AND I.T.A. Nos.1335-1336/DEL/2014 A.YRS. : 2003-04 & 2004-05 M/S GLOBAL HERITAGE VS. DCIT, CENTRAL CIRCLE-12, VENTURE LTD., ARA CENTRE, JHANDEWALAN (FORMERLY KNOWN AS M/S EXTN., KRIS…

M/S. Global Heritage Venture Ltd., New Delhi vs. DCIT, New Delhi

In the result, all the 4 Appeals filed by the Assessee stand allowed

Bench: Shri H.S. Sidhu & Shri O.P. Kant

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER I.T.A. No.1245/DEL/2014 A.Y. : 2005-2006 M/S GLOBAL REALTY VS. DCIT, CENTRAL CIRCLE-12, CREATIONS LTD., ARA CENTRE, JHANDEWALAN (FORMERLY KNOWN AS EXTN., M/SHIGHLAND DEVELOPERS NEW DELHI PVT. LTD.), 12, RING ROAD, LAJPAT NAGAR-IV, NEW DELHI -110024 (PAN:AAACH1604E) (APPELLANT) (RESPONDENT) AND I.T.A. Nos.1335-1336/DEL/2014 A.YRS. : 2003-04 & 2004-05 M/S GLOBAL HERITAGE VS. DCIT, CENTRAL CIRCLE-12, VENTURE LTD., ARA CENTRE, JHANDEWALAN (FORMERLY KNOWN AS M/S EXTN., KRIS…

M/S. Global Heritage Venture Ltd., New Delhi vs. DCIT, New Delhi

In the result, all the 4 Appeals filed by the Assessee stand allowed

Bench: Shri H.S. Sidhu & Shri O.P. Kant

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER I.T.A. No.1245/DEL/2014 A.Y. : 2005-2006 M/S GLOBAL REALTY VS. DCIT, CENTRAL CIRCLE-12, CREATIONS LTD., ARA CENTRE, JHANDEWALAN (FORMERLY KNOWN AS EXTN., M/SHIGHLAND DEVELOPERS NEW DELHI PVT. LTD.), 12, RING ROAD, LAJPAT NAGAR-IV, NEW DELHI -110024 (PAN:AAACH1604E) (APPELLANT) (RESPONDENT) AND I.T.A. Nos.1335-1336/DEL/2014 A.YRS. : 2003-04 & 2004-05 M/S GLOBAL HERITAGE VS. DCIT, CENTRAL CIRCLE-12, VENTURE LTD., ARA CENTRE, JHANDEWALAN (FORMERLY KNOWN AS M/S EXTN., KRIS…

M/S. Global Realty Creations Ltd., New Delhi vs. DCIT, New Delhi

In the result, all the 4 Appeals filed by the Assessee stand allowed

Bench: Shri H.S. Sidhu & Shri O.P. Kant

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER I.T.A. No.1245/DEL/2014 A.Y. : 2005-2006 M/S GLOBAL REALTY VS. DCIT, CENTRAL CIRCLE-12, CREATIONS LTD., ARA CENTRE, JHANDEWALAN (FORMERLY KNOWN AS EXTN., M/SHIGHLAND DEVELOPERS NEW DELHI PVT. LTD.), 12, RING ROAD, LAJPAT NAGAR-IV, NEW DELHI -110024 (PAN:AAACH1604E) (APPELLANT) (RESPONDENT) AND I.T.A. Nos.1335-1336/DEL/2014 A.YRS. : 2003-04 & 2004-05 M/S GLOBAL HERITAGE VS. DCIT, CENTRAL CIRCLE-12, VENTURE LTD., ARA CENTRE, JHANDEWALAN (FORMERLY KNOWN AS M/S EXTN., KRIS…

DCIT, New Delhi vs. M/S. Sheetal International Pvt. Ltd., New Delhi

In the result, the appeal of the Revenue and C

Bench: Smt. Diva Singh & Shri A. N. Mishraassessment Year : 2005-06 Dcit, Central Circle-2, Sheetal International Pvt. Ltd., G-81/A, 2Nd Floor, Vijay Chowk, New Delhi Vs. Laxmi Nagar, New Delhi. Pan : Aaacs 3368 N (Appellant) (Respondent) C.O. No.134/Del/2013 (In Ita No.1786/Del/2013) Assessment Year : 2005-06 Sheetal International Pvt. Ltd., Dcit, Central Circle-2, G-81/A, 2Nd Floor, Vijay Chowk, Vs. New Delhi Laxmi Nagar, New Delhi. Pan : Aaacs 3368 N (Appellant) (Respondent) : Department By Shri S. S. Rana, Cit-Dr Assessee By : Shri Ashu Golal, Ca Date Of Hearing : 21-11-2016 Date Of Pronouncement : 30-11-2016 O R D E R Per Diva Singh, J.M. : The Captioned Appeal Filed By The Revenue Is Against The Order Of Cit(A)-Iii, New Delhi Dated 14.01.2013 Pertaining To Assessment Year 2005-06 Passed Under Section 153C/143(3) Of The Income-Tax Act, 1961 (In Short “The Act”). The Assessee Has Also Filed Cross Objection Against The Appeal Of The Revenue. 2. Both The Appeal & Cross Objection Relating To The Assessee Emanating From The Same Assessment Year Are Being Disposed Of By This Consolidated Order.

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER AND SHRI A. N. MISHRA, ACCOUNTANT MEMBER Assessment Year : 2005-06 DCIT, Central Circle-2, Sheetal International Pvt. Ltd., G-81/A, 2nd Floor, Vijay Chowk, New Delhi Vs. Laxmi Nagar, New Delhi. PAN : AAACS 3368 N (Appellant) (Respondent) C.O. No.134/Del/2013 (In ITA No.1786/Del/2013) Assessment Year : 2005-06 Sheetal International Pvt. Ltd., DCIT, Central Circle-2, G-81/A, 2nd Floor, Vijay Chowk, Vs. New Delhi Laxmi Nagar, New Delhi. PAN : AAACS 3368 N (Appellant) (Respondent) : Department by Shri S. S. Ran…

ITO, New Delhi vs. Sh. Anil Bareja Prop., Delhi

In the result, the appeal of the Revenue is allowed for statistical purposes

Bench: Smt Diva Singh

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘SMC-1’ NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER I.T.A .No.-2474/Del/2015 (ASSESSMENT YEAR-2008-09) ITO, vs Anil Bareja Prop., Ward-58(2), Room No.315, M/s.Xtra Freight Forwarders, D-Block, Vikas Bhavan, M-113, Ground Floor, Jagat Ram Park, I.P.Estate, New Delhi-110002. Laxmi Nagar, Delhi-110092. PAN-AFXPB0040F (APPELLANT) (RESPONDENT) Appellant by Sh.N.K.Bansal, Sr.DR Respondent by None Date of Hearing 23.08.2016 Date of Pronouncement 21.10.2016 ORDER The present appeal has been filed by the Revenue assailing the correctness of the order dated 27.…

ACIT, New Delhi vs. M/S R & R Arts, New Delhi

In the result, the appeal of the Revenue is allowed for statistical purpose

Bench: Sh. H.S. Sidhu & Sh. O.P. Kant

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘F’ NEW DELHI BEFORE SH. H.S. SIDHU, JUDICIAL MEMBER AND SH. O.P. KANT, ACCOUNTANT MEMBER ITA Nos. 3114 & 3113/Del/2011 Assessment Years: 2006-07 & 2007-08 ACIT, Central Circle-7, Room Vs. M/s. R & R Arts, 14, Golf No. 363, E-2, ARA Centre, Links, New Delhi. Jhandewalan Extn., New Delhi PAN : AAFFR3054C (Appellant) (Respondent) Appellant by Sh. Kartar Singh, CIT(DR) Respondent by Sh. Adesh Kr. Jain, FCA Date of hearing 08.08.2016 Date of pronouncement 05.10.2016 ORDER PER O.P. KANT, A.M.: These two appeals by the Revenue are directed against two separate orders da…

ACIT, New Delhi vs. M/S R & R Arts, New Delhi

In the result, the appeal of the Revenue is allowed for statistical purpose

Bench: Sh. H.S. Sidhu & Sh. O.P. Kant

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘F’ NEW DELHI BEFORE SH. H.S. SIDHU, JUDICIAL MEMBER AND SH. O.P. KANT, ACCOUNTANT MEMBER ITA Nos. 3114 & 3113/Del/2011 Assessment Years: 2006-07 & 2007-08 ACIT, Central Circle-7, Room Vs. M/s. R & R Arts, 14, Golf No. 363, E-2, ARA Centre, Links, New Delhi. Jhandewalan Extn., New Delhi PAN : AAFFR3054C (Appellant) (Respondent) Appellant by Sh. Kartar Singh, CIT(DR) Respondent by Sh. Adesh Kr. Jain, FCA Date of hearing 08.08.2016 Date of pronouncement 05.10.2016 ORDER PER O.P. KANT, A.M.: These two appeals by the Revenue are directed against two separate orders da…

ACIT, New Delhi vs. M/S. Orchid Infrastructure Developers Pvt. Ltd., Gurgaon

Accordingly, the appeal filed by the assessee stands allowed on the legal issue raised and appeal filed by the Revenue stands dismissed

Bench: Shri J. S. Reddy & Smt. Beena A. Pillai

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘E’, NEW DELHI BEFORE SHRI J. S. REDDY, ACCOUNTANT MEMBER AND SMT. BEENA A. PILLAI, JUDICIAL MEMBER I.T.A. No.5150/Del/2013 (Assessment Year 2007-08) M/s. Orchid Infrastructure Vs. ACIT, CC-II, Developers Private Limited, New Delhi 1011, Surya Kiran Building, 19, K. G. , Marg, New Delhi-110 001 GIR / PAN :AAACB0370M I.T.A.No. 5772/Del/2013 (Assessment Year 2007-08) ACIT, Vs. M/s. Orchid Infrastructure Central Circle II, Developers Pvt. Ltd New Delhi 1011, Surya Kiran Buildg, 19, K G Marg, New Delhi. (Appellant) (Respondent) Appellant by : Shri Ashok Jain, CA…

Mr. Orchid Infrastructure Developers Pvt. Ltd., New Delhi vs. ACIT, New Delhi

Accordingly, the appeal filed by the assessee stands allowed on the legal issue raised and appeal filed by the Revenue stands dismissed

Bench: Shri J. S. Reddy & Smt. Beena A. Pillai

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘E’, NEW DELHI BEFORE SHRI J. S. REDDY, ACCOUNTANT MEMBER AND SMT. BEENA A. PILLAI, JUDICIAL MEMBER I.T.A. No.5150/Del/2013 (Assessment Year 2007-08) M/s. Orchid Infrastructure Vs. ACIT, CC-II, Developers Private Limited, New Delhi 1011, Surya Kiran Building, 19, K. G. , Marg, New Delhi-110 001 GIR / PAN :AAACB0370M I.T.A.No. 5772/Del/2013 (Assessment Year 2007-08) ACIT, Vs. M/s. Orchid Infrastructure Central Circle II, Developers Pvt. Ltd New Delhi 1011, Surya Kiran Buildg, 19, K G Marg, New Delhi. (Appellant) (Respondent) Appellant by : Shri Ashok Jain, CA…

ACIT, New Delhi vs. Sh. Pradeep Kumar Thakur, New Delhi

In the result the appeal of the Revenue is allowed

Bench: Smt Diva Singh & Sh.O.P.Kant

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘F’ NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER AND SH.O.P.KANT, ACCOUNTANT MEMBER I.T.A .No.-1487/Del/2013 (ASSESSMENT YEAR-2008-09) ACIT, vs Pradeep Kumar Thakur, Circle-33(1), Room No.1505, 664 B/1, Military Road, 15th Floor, Dr. Shyama Prasad Anand Parbat, New Mukherjee Civic Centre, Dlehi-110005. New Delhi PAN-AADPT2585N (APPELLANT) (RESPONDENT) Appellant by Sh. V.R.Sonbhadra, Sr.DR Respondent by None Date of Hearing 20.06.2016 Date of Pronouncement 19.08.2016 ORDER PER DIVA SINGH, JM The present appeal has been filed by the Revenue assailing…

ITO, New Delhi vs. Sh. Rajender Kumar Diwan, New Delhi

In the result, the appeal of the Revenue is allowed for statistical purposes

Bench: Smt Diva Singh & Sh.O.P.Kant

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘F’ NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER AND SH.O.P.KANT, ACCOUNTANT MEMBER I.T.A .No.-4575/Del/2011 (ASSESSMENT YEAR-2007-08) ITO, vs Rajendra Kumar Diwan, Ward-26(3), Room No.314-D, 12/2, Diwan Estate, Vikas Bhawan, New Delhi. Bhagwati Garden, Uttam Nagar, (APPPELLANT) New Delhi-110059. PAN-AFTPD9081Q (RESPONDENT) Revenue by Sh.V.P.Mishra, Sr.DR Assessee by None Date of Hearing 07.06.2016 Date of Pronouncement 10.08.2016 ORDER PER DIVA SINGH, JM The present appeal has been filed by the Revenue assailing the correctness of the order dated 24.0…

Commissioner of Income Tax-IX vs. Raman Khera

The appeals are disposed of in the above terms but in the facts and

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE NAJMI WAZIRI

…ITA Nos. 653 of 2012, 476 of 2014, 19 of 2015, 21 of 2015 & 326 of 2015 Page 1 of 28 $~ * IN THE HIGH COURT OF DELHI AT NEW DELHI 16. + ITA 653/2012 COMMISSIONER OF INCOME TAX-IX ..... Appellant Through: Mr. Zoheb Hossain, Senior Standing Counsel with Mr. Deepak Anand, Advocate. versus AMAN KHERA ..... Respondent Through: Mr. M. P. Rastogi with Mr. K. N. Ahuja, Advocates. WITH 17. + ITA 476/2014 COMMISSIONER OF INCOME TAX-IX ..... Appella…

Commissioner of Income Tax-IX vs. Raman Khera

The appeals are disposed of in the above terms but in the facts and

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE NAJMI WAZIRI

…ITA Nos. 653 of 2012, 476 of 2014, 19 of 2015, 21 of 2015 & 326 of 2015 Page 1 of 28 $~ * IN THE HIGH COURT OF DELHI AT NEW DELHI 16. + ITA 653/2012 COMMISSIONER OF INCOME TAX-IX ..... Appellant Through: Mr. Zoheb Hossain, Senior Standing Counsel with Mr. Deepak Anand, Advocate. versus AMAN KHERA ..... Respondent Through: Mr. M. P. Rastogi with Mr. K. N. Ahuja, Advocates. WITH 17. + ITA 476/2014 COMMISSIONER OF INCOME TAX-IX ..... Appella…

Commissioner of Income Tax- 14 vs. Aman Khera

The appeals are disposed of in the above terms but in the facts and

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE NAJMI WAZIRI

…ITA Nos. 653 of 2012, 476 of 2014, 19 of 2015, 21 of 2015 & 326 of 2015 Page 1 of 28 $~ * IN THE HIGH COURT OF DELHI AT NEW DELHI 16. + ITA 653/2012 COMMISSIONER OF INCOME TAX-IX ..... Appellant Through: Mr. Zoheb Hossain, Senior Standing Counsel with Mr. Deepak Anand, Advocate. versus AMAN KHERA ..... Respondent Through: Mr. M. P. Rastogi with Mr. K. N. Ahuja, Advocates. WITH 17. + ITA 476/2014 COMMISSIONER OF INCOME TAX-IX ..... Appella…

M/S. Iveco Spa, New Delhi vs. ADIT, New Delhi

In the result, appeal of the assessee for AY 2007-08 is party allowed

Bench: Shri I. C. Sudhir & Shri Prashant Maharishiiveco Spa, Adit, Copia Corporate Suite, Circle-1(2), Plot No.9, Jasola District Vs. International Taxation, Centre, New Delhi New Delhi Pan:Aabci2759L (Appellant) (Respondent) Iveco Spa, Adit, (Now Fiat Gestione Partecipazioni Circle-1(2), Spa), Vs. International Taxation, 301-304, Plot No.9, Copia Corporate New Delhi Suites, Jasola, Dist Center, New Delhi Pan:Aabci2759L (Appellant) (Respondent)

…Page 1 of 17 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI I. C. SUDHIR, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Iveco Spa, ADIT, Copia Corporate Suite, Circle-1(2), Plot No.9, Jasola District Vs. International Taxation, Centre, New Delhi New Delhi PAN:AABCI2759L (Appellant) (Respondent) Iveco Spa, ADIT, (Now Fiat Gestione Partecipazioni Circle-1(2), Spa), Vs. International Taxation, 301-304, Plot No.9, copia Corporate New Delhi Suites, Jasola, Dist Center, New Delhi PAN:AABCI2759L (Appellant) (Respondent) Assessee by : Sh. CS Aggarwal, Sr. Adv Mr. RP Mall, Adv Reve…

Iveco Spa, New Delhi vs. ADIT, New Delhi

In the result, appeal of the assessee for AY 2007-08 is party allowed

Bench: Shri I. C. Sudhir & Shri Prashant Maharishiiveco Spa, Adit, Copia Corporate Suite, Circle-1(2), Plot No.9, Jasola District Vs. International Taxation, Centre, New Delhi New Delhi Pan:Aabci2759L (Appellant) (Respondent) Iveco Spa, Adit, (Now Fiat Gestione Partecipazioni Circle-1(2), Spa), Vs. International Taxation, 301-304, Plot No.9, Copia Corporate New Delhi Suites, Jasola, Dist Center, New Delhi Pan:Aabci2759L (Appellant) (Respondent)

…Page 1 of 17 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI I. C. SUDHIR, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Iveco Spa, ADIT, Copia Corporate Suite, Circle-1(2), Plot No.9, Jasola District Vs. International Taxation, Centre, New Delhi New Delhi PAN:AABCI2759L (Appellant) (Respondent) Iveco Spa, ADIT, (Now Fiat Gestione Partecipazioni Circle-1(2), Spa), Vs. International Taxation, 301-304, Plot No.9, copia Corporate New Delhi Suites, Jasola, Dist Center, New Delhi PAN:AABCI2759L (Appellant) (Respondent) Assessee by : Sh. CS Aggarwal, Sr. Adv Mr. RP Mall, Adv Reve…

ACIT, New Delhi vs. Sh. Gurnam Arora, New Delhi

In the result, the appeal of the department is dismissed and the cross objection of the assessee is allowed

Bench: Shri A.T. Varkey & Shri O.P. Kant

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘C’ : NEW DELHI) BEFORE SHRI A.T. VARKEY, JUDICIAL MEMBER and SHRI O.P. KANT, ACCOUNTANT MEMBER ITA No.3284/Del./2013 (ASSESSMENT YEAR : 2004-05) ACIT, Central Circle 22, vs. Shri Gurnam Arora, New Delhi. 201, Vipps Centre, 2, Community Centre, Masjid Moth, Greater Kailash-II, New Delhi – 110 048. (PAN : AAJPA1064F) CO No.213/Del/2013 (in ITA No.3284/Del./2010) (ASSESSMENT YEAR : 2004-05) Shri Gurnam Arora, vs. ACIT, Central Circle 22, 201, Vipps Centre, New Delhi. 2, Community Centre, Masjid Moth, Greater Kailash-II, New Delhi – 110 048. (PAN : AAJPA1064F) (APPE…

CIT-I vs. M/S Malibu Estate P Ltd

…ITA 213/2015 Page 1 $~32 * IN THE HIGH COURT OF DELHI AT NEW DELHI Decided on: 18th March, 2015 + ITA 213/2015 & CM No.4961/2015 CIT-I ..... Appellant Through Mr. N.P. Sahni, Sr. Standing Counsel with Mr. Nitin Gulati, Adv. versus M/S MALIBU ESTATE P LTD ..... Respondent Through Mr. Mayank, Adv. CORAM: HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE R.K.GAUBA MR. JUSTICE S. RAVINDRA BHAT (OPEN COURT) % 1. Admit. 2. The question of law raised by the Revenue in its appeal under Section 260A of the Income Tax Act, 1961 (he…