DELHI PUBLIC SCHOOL vs. COMMISSIONER OF INCOME TAX

ITA-611/2010HC Delhi2011:DHC:548331 October 20111 pages

AI SummaryRemanded

What did the High Court hold?

The provided excerpt does not contain the Tribunal's decision on any issues. It merely states that the orders for these appeals are to be found in ITA No. 345/2009. Therefore, the findings on any issues, the reasoning, the ratio decidendi, and any operative directions are not available in this text. No issue was expressly left undecided as no issues were presented.

What were the facts?

The appeals were filed by Delhi Public School against the orders of the Commissioner of Income Tax (CIT). The specific assessment years and the nature of the orders under challenge are not detailed in this excerpt. The appeals were heard by the High Court of Delhi. The judgment was reserved on September 21, 2011, and delivered on October 31, 2011. The High Court directed that the judgment be reported in the digest. The excerpt indicates that the orders for these appeals are to be found in ITA No. 345/2009.

What were the issues?

The provided excerpt does not contain the specific issues that the Tribunal had to decide, nor does it detail the arguments presented by the assessee (Delhi Public School) and the revenue (Commissioner of Income Tax). Therefore, the questions of law or mixed law and fact, the specific provisions of the Income Tax Act involved, and the authorities, circulars, or precedents relied upon by either side cannot be ascertained from this text.

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:5483-DB

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