DLF UNIVERSAL LTD. Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THE assessed is aggrieved by an order dated 30th March, 2007 passed by the Income Tax Appellate Tribunal, Delhi Bench 'B' in ITA No. 3622/Del/1995 relevant for the assessment year 1992 -93.

(2.) AFTER hearing learned Counsel for the parties, we admit this appeal and while dispensing with the filing of paper book, we frame the following substantial question of law for consideration:

(3.) AN identical issue had arisen in the case of the assessed, though in respect of a different amount for the assessment year 1985 -86. In respect of that assessment year, the Assessing Officer made an addition, but that was set aside by the Commissioner of Income Tax (Appeals) by a detailed order dated 29th October, 1990.