Delhi HC Dismisses Appeal, Finding No Substantial Question of Law

PCIT Vs Nirmal Kumar Minda (Delhi High Court) Introduction: The Delhi High Court recently delivered a significant judgment in the case of PCIT vs Nirmal Kumar Minda pertaining to the Assessment Year 2018-19. The appeal (ITA 617/2023) sought to challenge the order of the Income Tax Appellate Tribunal (Tribunal) dated 03.05.2023. Detailed Analysis: The appellant, represented by Mr. Sanjay Kumar, a learned senior standing counsel, argued that the issue at hand was also present in the respondent’s appeal (ITA No. 616/2023). However, the High Court, through a decision dated 08.11.2023 in ITA ...