COMMISSIONER OF INCOME TAX vs. DELHI PUBLIC SCHOOL

ITA-414/2009HC Delhi2011:DHC:548931 October 20111 pages

AI SummaryRemanded

What did the High Court hold?

The provided text does not contain the High Court's decision on any issues. It is an excerpt that lists the parties, the nature of the appeals, and the date of the decision, but it does not include the substantive findings or reasoning of the Court. Therefore, no specific issue was decided, no reasoning was provided, and no operative directions were issued in this excerpt. The ratio decidendi cannot be determined from this text.

What were the facts?

The appeals before the Delhi High Court involve the Commissioner of Income Tax (Revenue) as the appellant and Delhi Public School (Assessee) as the respondent. The assessment years are not explicitly stated in this excerpt. The challenge is to the orders passed by the Income Tax Appellate Tribunal (ITAT). The procedural history indicates that these are appeals filed by the Revenue against the ITAT's decisions. The specific orders or actions under challenge and the amounts in dispute are not detailed in this portion of the judgment.

What were the issues?

The provided text does not contain the specific issues that the High Court had to decide, nor does it detail the arguments presented by the Assessee or the Revenue. It also does not mention any specific provisions of the Income Tax Act, circulars, or precedents relied upon by either party. The excerpt focuses on the procedural aspects of the appeals being listed before the High Court.

AI-generated summary — verify with the full judgment below

* IN THE HIGH COURT OF DELHI AT NEW DELHI

Reserved on: 21st September, 2011 %

Date of decision: 31st October, 2011

+ ITA NO.345/2009, ITA NO.414/2009, ITA NO.458/2009, ITA NO.780/2009 & ITA NO.787/2009

All titled as: COMMISSIONER OF INCOME TAX

…..Appellant Through: Ms. Rashmi Chopra, Advocate.

-versus-

DELHI PUBLIC SCHOOL

.....Respondent Through: Mr. Ajay Vohra, Advocate with Ms. Kavita Jha, Advocate and Mr. Somnath Shukla, Advocate.

CORAM:

HON'BLE THE ACTING CHIEF JUSTICE

HON'BLE MR. JUSTICE SIDDHARTH MRIDUL

Whether reporters of local papers may be allowed to see the Judgment? No.

To be referred to the Reporter or not? No. 3. Whether the Judgment should be reported in the Digest? Yes.

SIDDHARTH MRIDUL, J.

For orders see ITA No.345/2009.

SIDDHARTH MRIDUL, J.

ACTING CHIEF JUSTICE OCTOBER 31, 2011 mk

2011:DHC:5489-DB

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