IN THE HIGH COURT OF DELHI AT NEW DELHI 
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         ITA 1342/2010  
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 DANGSON HOTEL and RESTAURANTS PVT LTD      ..... Appellant 
 Through:         Mr.O.S.Bajpai, Senior Advocate with 
 Mr.V.N.Jha, Advocate 
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 Versus 
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 CIT                                                     ..... Respondent 
 Through:        Nemo 
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 CORAM: 
 HON'BLE THE CHIEF JUSTICE 
 HON'BLE MR. JUSTICE MANMOHAN 
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 O R D E R 
                        06.09.2010 
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 The present appeal preferred under Section 260A of the Income Tax Act, 
 1961 is admitted on the following substantial questions of law:- 
 ?        Whether on the facts and the circumstances of the case and in law, the 
 Tribunal was justified in holding that notices u/s 143(2) issued prior to the 
 filing of returns u/s153A(1)(a) were valid and whether assessment made on the 
 basis of such notices were not invalid in respect of assessment years 2001-02 to 
 2005-06? 
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 ITA 1342/2010 
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 Whether on the facts and the circumstances of the case and in law, the 
 Tribunal was justified in holding that returns filed in response to notices u/s 
 153A(1)(a) were not valid returns and they were merely ?corroborative piece of 
 information for determining the taxable income? and if so, then, whether any 
 valid assessment or re-assessment could be made u/s 153A on the basis of such 
 returns and whether such assessments or reassessment should not have been 
 annulled by the Tribunal consequentially on their own reasoning as if they were 
 based on invalid returns and whether, therefore, it makes the approach of the 
 Tribunal self contradictory? 
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 Whether on the facts and the circumstances of the case in law, the 
 Tribunal was justified in applying ad-Hon'ble Court rate of gross profit without 
 any supporting or corroborating material?? 
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 Issue notice. 
 Filing of paper book stands dispensed with. 
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 CHIEF JUSTICE 
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 MANMOHAN, J 
 SEPTEMBER 06, 2010 
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 ITA 1342/2010 
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