ITA No. 56/2000 Page 1 of 4 $~R-24. * IN THE HIGH COURT OF DELHI AT NEW DELHI + INCOME TAX APPEAL NO. 56/2000 Date of decision: 14th August, 2013 KAHAN UDYOG ..... Appellant Through Mr. Prakash Kumar, Advocate. versus COMMISSIONER OF INCOME TAX ..... Respondent Through Mr. Sanjeev Rajpal, Sr. Standing Counsel.
CORAM: HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MR. JUSTICE SANJEEV SACHDEVA SANJIV KHANNA, J. (ORAL): This appeal by the assessee-M/s Kahan Udyog relates to block period 1st April, 1985 to 16th November, 1995 and arises out of the order of the Income Tax Appellate Tribunal dated 31st December, 1999 in IT(SS) A. No. 32/Del/96. The appeal was admitted vide order dated 9
th May, 2001 and the following substantial question of law was framed:- “Whether the Tribunal’s conclusions as regards the additions under Section 69C of the IncomeTax Act, 1961 are sustainable?”