DCIT, New Delhi vs. Late Dr. M.V. Rao Through Wife & Legal Heir Smt. Swaranalatha, New Delhi
In the result, ground raised by the revenue is allowed for statistical
ITA 2574/DEL/2013[2006-07]Status: DisposedITAT Delhi30 Nov 2015AY 2006-07
Bench: Shri A.T. Varkey & Shri O.P. Kant
For Appellant: Dr. Rakesh Gupta, Advocate &For Respondent: Shri Jayant Mishra, CIT DR
Section 132Section 153A
…which had business dealing with M/s. Tadiran Communication Ltd. He thus prayed that the addition made be sustained and relied upon the decision of the Delhi Bench of the Tribunal in the case of JCIT vs. Swarup Vegetable Products Industries Ltd. reported in 96 ITD 468. On the other hand, the learned counsel for the assessee supported the conclusion of the CIT(A) by relying upon the order of the Tribunal wherein the Hon’ble Tribunal by a common order dated 24.7.2012 in the case of Suresh Nanda had held that the interest of justice ITA Nos.1912, 1905, 1914, 2573 & 2574/Del./2013 19 CO Nos.169 & 171/Del./2013 w…