Appellant, ACIT, Central Circle 16, New Delhi (hereinafter referred to as ‘the Revenue’) by filing the present appeal sought to set aside the impugned order dated 26.09.2017 passed by the Commissioner of Income-tax (Appeals)-XXVI, New Delhi qua the assessment year 2009-10 on the grounds inter alia that :-

“Whether the Ld. CIT(A) is justified in deletion the addition of Rs.4,00,00,000/- on the basis that Hon’ble High Court of Delhi as well as Hon’ble ITAT in assessee's own case for A.Y.2010-11 has held that initiation of assessment proceedings u/s 153C was invalid, ignoring the fact that after the amendment in section 153C, which is c1arificatory and curative and thus retrospective in nature, the requirement, is that the documents must pertain to the assessee and must have a bearing on the income of the assessee. Also, Department is in process of filing of SLP against the order of Delhi High Court in ITA No. 1004/2015 & 1005/2015, in assessee's case for AY 2010-11.”

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