TMI Blog2019 (2) TMI 646X X X X Extracts X X X X X X X X Extracts X X X X ..... ble Jurisdictional High Court. Therefore, this appeal is dismissed but in light of the SLP pending before the Hon'ble Supreme Court. The assessee is at liberty to take appropriate action if the Hon’ble Apex Court decided the issue in favour of the assessee. In result, the appeal of the assessee is dismissed. - ITA No. 5269/DEL/2015 - - - Dated:- 11-2-2019 - SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER For The Appellant : Sh. Keshav Prasad, CA For The Respondent : Sh. Surender Pal, Sr. DR ORDER PER SUCHITRA KAMBLE, JM This appeal is filed by the assessee against the order dated 23/06/2015 passed by CIT(A)-III, New Delhi for Assessment Year 2011-12. 2. The grounds of appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the head 'Income from other sources' and it should be treated as Business Income. The appellant prays that he may be allowed to add, amend, alter or forego any of the above grounds of appeal as the circumstances may warrant. 3. At the time of hearing, the Ld. AR submitted that the issue contested by the assessee in the present appeal has been decided against the assessee by the Hon'ble Supreme Court in earlier Assessment Years in light of the decision of M/s Ansal Housing Finance Lease Company Ltd. decided on 31/10/2012 in assessee s own case being ITA No. 1089 1090/ 2011 dated 18/2/2013 CIT(A) Vs. Discovery States Pvt. Ltd. The Ld. AR further submitted that the assessee has filed SLP before the Hon'ble Supre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urt under section 256 or the Supreme Court under section 257 or in appeal before the Supreme Court under section 261. Signature of the declarant: Permanent Account No: AABCD4163D New Delhi-110002 4. The Ld. DR relied upon the order of the Hon'ble High Court in asessees s own case for earlier Assessment Years. 5. We have heard both the parties and perused the material available on record. The assessee through its AR has rightly submitted that the issue contented in the present appeal is decided against the assessee by the Hon ble Jurisdictional High Court. Therefore, this appeal is dismissed but in light of the SLP pending before the Hon'ble Supreme Court. The assessee is at liberty to take appropriat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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