{"id":195529,"date":"2007-10-09T00:00:00","date_gmt":"2007-10-08T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/cit-vs-neeru-gambhir-on-9-october-2007"},"modified":"2016-05-12T21:23:26","modified_gmt":"2016-05-12T15:53:26","slug":"cit-vs-neeru-gambhir-on-9-october-2007","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/cit-vs-neeru-gambhir-on-9-october-2007","title":{"rendered":"Cit vs Neeru Gambhir on 9 October, 2007"},"content":{"rendered":"<div class=\"docsource_main\">Delhi High Court<\/div>\n<div class=\"doc_title\">Cit vs Neeru Gambhir on 9 October, 2007<\/div>\n<div class=\"doc_bench\">Bench: M B Lokur, S Muralidhar<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>1. Admit.\n<\/p>\n<p>2. After hearing learned Counsel for the parties, the following substantial question of law is framed:\n<\/p>\n<p> Whether Income Tax Appellate Tribunal (&#8216;Tribunal&#8217;) was justified in law in holding that in view of absence of the Income-tax Authority ie., &#8216;Additional Commissioner&#8217; in the definition contained in Section 2( 7A) of the Act, an Additional Commissioner of Income-tax cannot be an authority to exercise or perform all or any of the powers and functions of an assessing officer to make an assessment of income and thereby quashing the assessment made by the Additional Commissioner of Income-tax?\n<\/p>\n<p>3. Filing of paper book is dispensed with.\n<\/p>\n<p>4. In view of our order in CIT v. Bindal Apparels (IT Appeal No. 1706 of 2006, dated 24-8-2007) the question of law is required to be answered in the negative, that is, in favor of the revenue and against the assessed. The matter has not been dealt with by the Tribunal on merits. Therefore, we remand the matter to be heard by the Tribunal on merits.\n<\/p>\n<p>5. Parties will appear before the Tribunal on 14-11-2007.\n<\/p>\n<p>6. This order will cover the order passed by the Tribunal in ITA No. 2157\/ Delhi\/2004 and CO. No. 244\/Delhi\/2006.\n<\/p>\n<p>7. The appeal is disposed of accordingly.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Delhi High Court Cit vs Neeru Gambhir on 9 October, 2007 Bench: M B Lokur, S Muralidhar ORDER 1. Admit. 2. After hearing learned Counsel for the parties, the following substantial question of law is framed: Whether Income Tax Appellate Tribunal (&#8216;Tribunal&#8217;) was justified in law in holding that in view of absence of the [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[14,8],"tags":[],"class_list":["post-195529","post","type-post","status-publish","format-standard","hentry","category-delhi-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Cit vs Neeru Gambhir on 9 October, 2007 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/cit-vs-neeru-gambhir-on-9-october-2007\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Cit vs Neeru Gambhir on 9 October, 2007 - Free Judgements of Supreme Court &amp; 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