COMMISSIONER OF INCOME TAX, DELHI -IV vs. D¿¿COR INVESTMENT & FINANCE LTD.

ITA-467/2008HC Delhi2009:DHC:567723 December 20091 pages

AI SummaryRemanded

What did the High Court hold?

The provided text is a brief order stating that for orders, reference should be made to ITA No. 783/2007. It does not contain any findings or reasoning by the High Court on any specific issues related to the appeal. Therefore, no decision has been made on the merits of the case, and no operative directions have been issued. No issues were expressly left undecided as no issues were decided.

What were the facts?

This case involves an appeal by the Commissioner of Income Tax, Delhi-IV, against an order concerning Décor Investment & Finance Ltd. The specific assessment year(s) and the order or action under challenge are not detailed in the provided text. The procedural history is also not elaborated upon, other than the fact that the matter is before the High Court of Delhi. The amount in dispute is not mentioned. The judgment is dated December 23, 2009, and was reserved on November 4, 2009.

What were the issues?

The provided text does not contain any specific issues that the Tribunal had to decide, nor does it record the arguments presented by either the assessee (Décor Investment & Finance Ltd.) or the revenue (Commissioner of Income Tax, Delhi-IV). Therefore, no questions of law or fact, or any contentions, can be identified from this excerpt.

AI-generated summary — verify with the full judgment below

* IN THE HIGH COURT OF DELHI AT NEW DELHI

Reserved on: 4th, November,2009

Date of Decision: 23rd December, 2009

+ ITA 467/2008

COMMISSIONER OF INCOME TAX, DELHI -IV ..... Appellant

Through: Ms. Prem L. Bansal with Ms. Ansul Sharma, Advs.

versus

DÉCOR INVESTMENT & FINANCE LTD. ..... Respondent

Through: Mr. Ajay Vohra with Ms. Kavita Jha and Mr. Sriram Krishna, Advs.

% CORAM:

HON'BLE MR. JUSTICE A.K. SIKRI

HON'BLE MR. JUSTICE SIDDHARTH MRIDUL 1. Whether reporters of local papers may be allowed to see the judgment?

To be referred to the Reporter or not?

Whether the judgment should be reported in

the Digest?

J U D G M E N T

A.K. SIKRI, J.

For orders see ITA No. 783/2007.

A.K. SIKRI, J.

SIDDHARTH MRIDUL, J.

DECEMBER 23, 2009 mk 2009:DHC:5677-DB

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