IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER आ.अ.स/ं .I.T.A No.7296/Del/2018 िनधा(cid:9)रणवष(cid:9)/Assessment Year:2004-05 Jindal Saw Ltd., बनाम DCIT (Formerly known as Saw Pipes Ltd.) Vs. Circle-13(2), 28, Najafgarh Road, Shivaji Marg, C.R. Building, Ramesh Nagar, New Delhi. I.P. Estate, PAN No.AABCS7280C New Delhi. अपीलाथ(cid:20) Appellant (cid:22)(cid:23)यथ(cid:20)/Respondent Assessee by Sh. Rohit Jain, Adv. and Sh. Tavish Verma, Adv.

Revenue by Sh. Dayainder Singh Sidhu, CIT DR सनु वाईक(cid:8)तारीख/ Date of hearing: 03.01.2025 उ(cid:14)ोषणाक(cid:8)तारीख/Pronouncement on 24.01.2025 आदेश /O R D E R PER C.N. PRASAD, J.M.

This appeal is filed by the Assessee against the order of the Ld.CIT(Appeals)-5, Delhi dated 16.08.2018 for the AY 2004-05 in upholding the order of the Assessing Officer in treating excise duty refund received by the assessee as revenue receipt as against the claim of the assessee that it is only a capital receipt.

2. Ld. Counsel for the assessee, at the outset, submits that identical issue came up for adjudication before the Tribunal in assessee’s own c