IN THE HIGH COURT OF DELHI AT NEW DELHI 
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   ITA 1271/2011  
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 CIT            ..... Appellant 
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 Through: None 
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 versus 
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 MERCANTILE CAPITAL and FINANCIAL 
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 SERVICES PVT LTD        ..... Respondent 
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 Through: Mr. Sanjeev Sabharwal, Sr. 
 Standing Counsel 
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 ITA 1272/2011 
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 CIT            ..... Appellant 
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 Through: None 
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 versus 
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 MERCANTILE CAPITAL and FINANCIAL 
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 SERVICES PVT LTD         ..... Respondent 
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 Through: Mr. Sanjeev Sabharwal, 
 Sr.Standing Counsel 
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 ITA 1275/2011 
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 CIT            ..... Appellant 
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 Through: None 
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 versus 
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 MOHAN OVERSEAS PVT LTD  ..... Respondent 
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 Through: Mr. Sanjeev Sabharwal, 
 Sr.Standing Counsel 
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 CORAM: 
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 HON'BLE MR. JUSTICE SANJIV KHANNA 
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 HON'BLE MR. JUSTICE R.V.EASWAR 
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 O R D E R 
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      19.12.2011 
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 We are not inclined to entertain the present appeal by revenue under Section 260A of the Income Tax Act, 1961 in view of the decision of 
 the Delhi High Court in the case of Maxopp Investment Ltd. v. CIT, New 
 Delhi in ITA No.687/2009 dated 18.11.2011.  The Tribunal has passed an 
 order of remand.  While deciding the matter the Assessing Officer will 
 take into consideration the observations and ratio of the decision of the 
 Delhi High Court in the case of Maxopp Investment Ltd. v. CIT, New Delhi 
 (supra).   Liberty is granted to the parties to approach this Court in 
 case they face any difficulty. 
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 The appeal is disposed of. 
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 SANJIV KHANNA, J. 
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 R.V.EASWAR, J. 
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 DECEMBER 19, 2011 
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 mm 
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 49 
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 $ 
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