The Commissioner of Income Tax vs Market Committee

Hemant Gupta, J.

CM No. 16311-CII of 2011

For the reasons recorded in the application, delay of 230 days in filing the appeal is condoned subject to all just exceptions.

CM No. 16312-CII of 2011

Application is allowed. Filing of certified copies of Anneuxres A-1 to A-4 is dispensed with. The same are taken on record.

ITA No. 249 of 2011

Appellant is in appeal aggrieved against the order passed by Income Tax Appellate Tribunal, Delhi Bench on 1.9.2009 holding that the contributions made by the Marketing Board is allowable deduction and also depreciation claimed by theAssessee. The questions of law as framed in the present appeal in para 5 arises for consideration.

Learned Counsel for the Appellant has pointed out that the aforesaid questions of law were also raised by the ITA No. 249 of 2011 revenue in ITA No. 238 of 2010 The Commissioner of Income Tax v. Market Committee Karnal. The said appeal was dismissed on 28.7.2010 and it was found that no substantial question of law arises for consideration.

For the reason recorded in the case of Market Committee (supra), we do not find any substantial question of law arises in the present appeal.

Dismissed.