DELHI PUBLIC SCHOOL vs. COMMISSIONER OF INCOME TAX

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ITA-612/2010HC Delhi2011:DHC:548231 October 20111 pages
AI SummaryRemanded

What did the High Court hold?

The provided excerpt does not contain any findings or decisions by the Tribunal. It merely indicates that the appeals were reserved for orders and subsequently decided. There is no information regarding the Tribunal's reasoning, ratio decidendi, or operative directions. The excerpt is silent on what the Tribunal held regarding any specific issues.

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 procedural history indicates that these appeals were listed for orders and the judgment was reserved on September 21, 2011, and decided on October 31, 2011. The High Court of Delhi was hearing these appeals. The excerpt mentions that the orders for these appeals are to be seen 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, no questions of law or fact can be framed, and no contentions or reliance on authorities can be reported. The judgment is silent on these aspects.

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

1.

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

2.

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:5482-DB

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