KAHAN UDYOG Vs. COMMISSIONER OF INCOME TAX

ITA No. 56/2000 Page 1 of 4

$~R-24.

* IN THE HIGH COURT OF DELHI AT NEW DELHI

+ INCOME TAX APPEAL NO. 56/2000

Date of decision: 14th August, 2013

KAHAN UDYOG

..... Appellant

Through Mr. Prakash Kumar, Advocate.

versus

COMMISSIONER OF INCOME TAX

..... Respondent

Through Mr. Sanjeev Rajpal, Sr. Standing

Counsel.

CORAM:

HON'BLE MR. JUSTICE SANJIV KHANNA

HON'BLE MR. JUSTICE SANJEEV SACHDEVA

SANJIV KHANNA, J. (ORAL):

This appeal by the assessee-M/s Kahan Udyog relates to block

period 1st April, 1985 to 16th November, 1995 and arises out of the

order of the Income Tax Appellate Tribunal dated 31st December, 1999

in IT(SS) A. No. 32/Del/96. The appeal was admitted vide order dated

9

th May, 2001 and the following substantial question of law was

framed:-

“Whether the Tribunal’s conclusions as regards

the additions under Section 69C of the IncomeTax Act, 1961 are sustainable?”