DELHI PUBLIC SCHOOL vs. COMMISSIONER OF INCOME TAX

ITA-898/2010HC Delhi2011:DHC:548131 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, it is not possible to detail the Tribunal's findings, reasoning, ratio, or operative directions. No issue was expressly left undecided as the decision itself is not present in this excerpt.

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 excerpt indicates that the decision for these appeals was to be found in ITA No. 345/2009. The parties involved were Delhi Public School as the appellant and the Commissioner of Income Tax as the respondent.

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 either the assessee (Delhi Public School) or the revenue (Commissioner of Income Tax). Therefore, it is not possible to frame the questions of law or mixed law and fact, or to outline the contentions of each side, including any authorities, circulars, or precedents relied upon. The excerpt 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

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:5481-DB

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