2023 (7) TMI 1352 - HC - Income Tax

Deemed dividend addition u/s 2(22)(e) - Substantial question of Law - HELD THAT - As revenue, the proposed questions (d), (e) and (f) 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), (b) and (c).

Summary

The High Court of Delhi heard an appeal for Assessment Year 2013-14. The appellant proposed six questions of law, with questions (d), (e), and (f) already addressed in a previous judgment. Written submissions on questions (a), (b), and (c) are to be filed before the next hearing on 24.01.2024.