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?”