COMMISSIONER OF INCOME TAX vs. DELHI PUBLIC SCHOOL

ITA-787/2009HC Delhi2011:DHC:549231 October 20111 pages

AI SummaryRemanded

What did the High Court hold?

The provided text is an introductory part of a High Court judgment and does not contain the Tribunal's decision, reasoning, or ratio decidendi. It merely lists the parties, the nature of the appeals, and the judges. Therefore, it is not possible to determine what the Tribunal decided, the reasoning behind its decision, or the operative directions issued. No issues were expressly left undecided as the substantive part of the judgment is not available.

What were the facts?

The appeals were filed by the Commissioner of Income Tax (Revenue) against the orders of the Income Tax Appellate Tribunal (ITAT). The respondent is Delhi Public School. The assessment years are not explicitly stated in the provided text, nor is the specific order or action under challenge, nor the authority that passed it. The amount in dispute is also not mentioned. The procedural history is limited to the fact that the Revenue has appealed the ITAT's decision to the High Court.

What were the issues?

The provided text is an excerpt of a High Court judgment concerning appeals filed by the Commissioner of Income Tax against orders of the ITAT in favor of Delhi Public School. The specific issues that the Tribunal had to decide, and the arguments presented by both the assessee and the revenue, are not detailed in this excerpt. Therefore, the questions of law or mixed law and fact, and the specific provisions of the Income Tax Act relied upon by either party, cannot be identified from the given 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.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:5492-DB

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