IN THE HIGH COURT OF DELHI AT NEW DELHI 
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   ITA 295/2012  
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 CIT            ..... Appellant 
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 Through : Ms. Rashmi Chopra, Advocate. 
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 versus 
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 S NET FREIGHT INDIA PVT LTD   ..... Respondent 
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 Through : Mr. S. Ramchandani, Advocate. 
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 AND 
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 ITA 296/2012 
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 CIT            ..... Appellant 
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 Through : Ms. Rashmi Chopra, Advocate. 
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 versus 
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 S NET FREIGHT INDIA PVT LTD   ..... Respondent 
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 Through : Mr. S. Ramchandani, Advocate. 
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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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    18.05.2012 
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 C.M. No. 8268/2012 (exemption) in ITA No. 296/2012 
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 Exemption allowed, subject to all just exceptions. 
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 C.M. stands disposed of. 
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 ITA No. 295/2012 
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 ITA No. 296/2012 
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 1. The attention of learned counsel for the appellant has been drawn 
 to page Nos. 45 and 46 of the paper book.   CIT(A) in its order 
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 ITA Nos. 295/2012 and 296/2012            page 1 of 
 2 
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 has referred in detail to the submissions made by the assessee and 
 various annexures thereto.  It is clear from the said submissions that S- 
 Net Freight (India) Private Limited was incorporated by S-Net Freight 
 (Holdings) Private Limited and the initial two directors were its 
 nominees. The annexures referred therein include correspondence with 
 various authorities in India. 
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 2. It is noticeable that neither the Assessing Officer nor the CIT(A) 
 have dealt with and examined the said averments/assertions. 
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 3. Learned counsel for the Revenue prays for some time to examine the 
 assessment records and find out whether these documents and contentions 
 were raised before the Assessing Officer. 
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 4. Learned counsel for the assessee, who appears on advance notice, 
 states that these contentions were raised and documents were filed before 
 the Assessing Officer. 
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 5. Relist on 4th July, 2012. 
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 SANJIV KHANNA, J. 
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 R.V.EASWAR, J. 
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 MAY 18, 2012 
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 AK 
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 ITA Nos. 295/2012 and 296/2012            page 2 of 
 2 
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 $ 4 
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