* HIGH COURT OF DELHI : NEW DELHI + ITA No. 206 of 2006 Judgment reserved on: July 10, 2007 % Judgment delivered on: July 25, 2007 Commissioner of Income Tax Delhi-I, New Delhi. ...Appellant Through Mr. J.R. Goel, Advocate Versus M/s. Capital Flour Mills Pvt. Ltd. B-28, Lawrence Road, Industrial Area Delhi-110035. ...Respondent Through Mr.Sandeep Sapra, Advocate Coram: HON'BLE MR. JUSTICE MADAN B. LOKUR HON'BLE MR. JUSTICE V.B. GUPTA 1. Whether the Reporters of local papers may be allowed to see the judgment? Yes 2. To be referred to Reporter or not? Not necessary 3. Whether the judgment should be reported in the Digest? Not necessary ITA No.206/2006 Page 1 of 2 MADAN B. LOKUR, J. This appeal is consequential to and dependant upon the decision in ITA No.112/2006 (Commissioner of Income Tax v. M/s Capital Flour Mills Pvt. Ltd.). 2. Since we find that the view taken by the Tribunal, which is the subject matter of ITA No.112/2006, cannot be faulted with, there is no merit in this appeal. 3. No substantial question of law arises for consideration. Dismissed. Madan B. Lokur, J July 25, 2007 V.B. Gupta, J ncg Certified that the corrected copy of the judgment has been transmitted in the main Server. ITA No.206/2006 Page 2 of 2