2023 (7) TMI 1351 - HC - Income Tax

Deemed dividend u/s 2(22)(e) - Substantial question of Law - HELD THAT - As revenue, the proposed questions (e), (f) and (g) stand covered against the appellant/revenue, by virtue of the judgment rendered by a coordinate bench of this court in CIT v. Ankitech Pvt. Ltd. 2011 (5) TMI 325 - DELHI HIGH COURT We are informed that a Special Leave Petition (SLP) was preferred against the said judgment, which was also dismissed. Learned counsel for the parties will file written submissions, not exceeding three (3) pages each, at least five (5) days before the next date of hearing, confined to the proposed questions (a) to (d).

Summary

The High Court of Delhi heard an appeal for Assessment Year 2014-15. The appellant proposed seven questions of law. Questions (e), (f), and (g) were deemed covered by a previous judgment. Written submissions on questions (a) to (d) are to be filed before the next hearing on 24.01.2024.