*< N{ TI{E HIGH COURT OF DELHI AT NEW DELHI + ITA462|2W6 COMMISSIONER OF INCOME TAX ..... Appellant ThroughMr. R.D. Jolly withMr. Vishnu Sharma, Mr. Ajay Jha and Ms. Deepali Shukla, Advs. versus IWS LOVELY IIWESTMENT P.LTD. ..... Respondent Through None. CORAM: HON'BLE MR. JUSTICE T.S.TIIAKUR HON'BLE MR. JUSTICE J.M. MALIK ORDER 7o 29.03.2006 The Income Tax Appellate Tribunal has deleted the additions made by the Assessing Oflicer relying upon its previbus orders passed in tJle case of Antarctica Investment (P) Ltd. Mr. Jolly, learned counsel for the appellant, does not dispute that the decision of the Tribunal in Antarctica's case which a.rose in identical circumstances was examined \ by this Court and affirmed. In that view, therefore, rro substantial question of law arises for our consideration in this appeal which fails and is hereby dismissed. -i,-tultr-1,- T.S.THAKUR;l 6*',. J.M. MALTK, J MARCH 29,2006 sv Digitally Signed By:AMULYA Signing Date:21.02.2024 11:35 Certify that the digital file and physical file have been compared and the digital data is as per the physical file and no page is missing. Signature Not Verified