DELHI PUBLIC SCHOOL vs. COMMISSIONER OF INCOME TAX

ITA-610/2010HC Delhi2011:DHC:548431 October 20111 pages

AI SummaryRemanded

What did the High Court hold?

The provided text is a procedural order and does not contain the substantive findings or reasoning of the Tribunal on any specific issues. It merely states that the judgment is to be referred to the reporter and published in the digest. The operative directions or relief granted are not mentioned. Therefore, no principle or ratio decidendi can be extracted from this excerpt.

What were the facts?

The appeals were filed by Delhi Public School against the order of the Commissioner of Income Tax (CIT). The specific assessment years and the exact nature of the order or action under challenge by the CIT are not detailed in the provided text. The procedural history indicates that the judgment was reserved on September 21, 2011, and decided on October 31, 2011. The High Court of Delhi is the forum hearing these appeals. The judgment refers to another case, ITA No. 345/2009, for the orders.

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 either the assessee (Delhi Public School) or the revenue (Commissioner of Income Tax). Therefore, the questions of law or mixed law and fact, the relevant provisions of the Income Tax Act, and the authorities, circulars, or precedents relied upon by each side cannot 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: 21st September, 2011 %

Date of decision: 31st October, 2011

+ ITA NO.610/2010, ITA NO.611/2010, ITA NO.612/2010, ITA NO.898/2010 & ITA NO.900/2010

All titled as: DELHI PUBLIC SCHOOL

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

-versus-

COMMISSIONER OF INCOME TAX

.....Respondent Through: Mr. Abhishek Maratha, 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:5484-DB

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