2023 (9) TMI 1046

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..... titutional validity of Section 271 (1B) - HELD THAT:- Delhi High Court had remanded the matter to the Income Tax Appellate Tribunal (ITAT) for fresh consideration in light of the judgment, which is impugned in this appeal. On remand, the ITAT, Delhi Bench-B, New Delhi granted relief to the respondent/Assessee by allowing her appeal. The said order was challenged by the Revenue [ 2013 (3) TMI 75 - .....

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..... view of the aforesaid developments. However, the questions of law, which arise in this appeal are left open, to be agitated by the appellants in any other appropriate case. - HON'BLE MRS. JUSTICE B.V. NAGARATHNA And HON'BLE MR. JUSTICE UJJAL BHUYAN For the Appellant : Mr. Balbir Singh, A.S.G. Mr. Arijit Prasad, Sr. Adv. Mr. Vijay Nand Tripathi, Adv. Ms. Ankita Anilkumar Singh, Ad .....

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..... consideration in light of the judgment, which is impugned in this appeal. On remand, the ITAT, Delhi Bench-B, New Delhi granted relief to the respondent/Assessee by allowing her appeal. The said order was challenged by the Revenue in ITA No.47/2013 before the Delhi High Court. The Division Bench of the Delhi High Court, however, dismissed the appeal. Hence, learned counsel for the respondent submi .....

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