TMI Blog2016 (1) TMI 1371X X X X Extracts X X X X X X X X Extracts X X X X ..... and Advocates about the filing of soft copies of the paperbooks. Further, the Registry of the Court had made appropriate arrangements for scanning services at the filing counters to facilitate the making of soft copies so that the inconvenience if any caused to the Advocates and the litigants is minimised. In any event the change could not have entailed a delay of more than two years. It is not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orded to such transactions was in accord with the decision of this Court in CIT v. Vasisth Chay Vyapar Ltd. (2010 (11) TMI 88 - DELHI HIGH COURT) wherein held Assessee bound by Reserve Bank of India directions to treat deposit as non-performing asset – Interest does not accrue - question of law decided against the Revenue - ITA 50/2016 - - - Dated:- 29-1-2016 - JUSTICE S. MURALIDHAR AND JUSTI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filing of soft copies of the paperbooks in tax matters. 3. The first ground is entirely unconvincing. Much prior to the initial filing of the appeal, the Court Fees Act applicable to Delhi stood amended. As regards the second ground, again sufficient advance notice had been given to the litigants and Advocates about the filing of soft copies of the paperbooks. Further, the Registry of the Court ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed on merits as well. 6. In the impugned order of the ITAT, a reference has been made to an earlier decision in the case of a group company of the Assessee in ITA No. 3198/Del/04 for Assessment Year ( AY ) 1999-2000. That decision of the ITAT in turn follows the decision of this Court in Commissioner of Income Tax v. Vasisth Chay Vyapar Ltd. [2011] 330 ITR 440 (Del). 7. Consequently even on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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