COMMISSIONER OF INCOME TAX vs. DELHI PUBLIC SCHOOL

ITA-458/2009HC Delhi2011:DHC:549031 October 20111 pages

AI SummaryDismissed

What did the High Court hold?

The provided text is an introductory part of the judgment and does not contain the Tribunal's findings or reasoning on any specific issues. It merely states the parties involved, the nature of the proceedings (appeals before the High Court against ITAT orders), and the dates of reservation and decision. Therefore, it is not possible to determine what the Tribunal decided, the reasoning that led to it, the ratio decidendi, or any operative directions. No issue was expressly left undecided as the substantive part of the judgment is missing.

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 the provided text. The appeals challenge orders passed by the Income Tax Appellate Tribunal (ITAT). The procedural history indicates that these matters were reserved for judgment on September 21, 2011, and the decision was delivered on October 31, 2011. The judgment is a common one for five separate appeals: ITA NO.345/2009, ITA NO.414/2009, ITA NO.458/2009, ITA NO.780/2009, and ITA NO.787/2009. The specific amounts in dispute are not mentioned in the excerpt.

What were the issues?

The provided text does not contain the specific issues that the Tribunal had to decide, nor does it detail the arguments presented by the assessee or the revenue. Therefore, it is not possible to frame the questions of law or mixed law and fact, name the provisions they turn on, or list the authorities, circulars, or precedents relied upon by each side. The judgment is silent on the contentions of both the assessee and the revenue regarding the matters under appeal.

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:5490-DB

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