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2017 (5) TMI 1032 - HC - Income TaxBlock assessment u/s 158BC - Genuineness of purchase transactions - claim of deduction u/s 80HHC - Held that:- A large portion of the impugned order of the ITAT is a mere reproduction of the order passed by this Court in Commissioner of Income Tax, Delhi –XVI Versus Arun Malhotra [2013 (11) TMI 1493 - DELHI HIGH COURT] whereby the earlier order of the ITAT was set aside and the matter was remanded to the ITAT for a fresh consideration. Prima facie, there appears to be no application of mind afresh by the ITAT particularly in the context of the specific directions issued by this court in its earlier order.
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