ACIT, NEW DELHI vs. M/S. C.J. INTERNATIONAL HOTELS LTD., NEW DELHI
In the result, the appeals of the assessee for both the
ITA 5347/DEL/2011[2006-07 (F.Y. 2005-06)]Status: DisposedITAT Delhi10 Mar 2016
Bench: Shri R.S. Syal, Am & Shri A.T. Varkey, Jm
For Appellant: Shri Tarandeep Singh, CA
Section 133ASection 192Section 194CSection 194JSection 201Section 201(1)
…nue for each year is more than Rs.10 lac. In support of the contention that separate appeals should have been filed, the ld. AR relied on certain orders by largely focusing on the decision of Mumbai Bench of the Tribunal in ITO vs. Vodafone Essar Ltd. (2011) 44 SOT 304. On a pointed query, it was admitted that though there is no direct precedent ITA Nos.21,22, 25&26/Del/2015 on the point laying down that separate appeals should be filed in respect of quantum and interest u/s 201, the ld. AR submitted that in these orders separate appeals were preferred, which has not been disputed. The ld. AR fortified his…