DELHI PUBLIC SCHOOL vs. COMMISSIONER OF INCOME TAX

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ITA-900/2010HC Delhi2011:DHC:547431 October 20111 pages
AI SummaryRemanded

What did the High Court hold?

The provided text is an order sheet and does not contain the Tribunal's decision on any issues, the reasoning behind it, or the ratio decidendi. It also does not mention any operative directions such as remand or deletion, nor does it note any issue left undecided. The judgment is silent on what the Tribunal held.

What were the facts?

The appeals before the Delhi High Court involve Delhi Public School as the appellant and the Commissioner of Income Tax as the respondent. The specific assessment years and the orders or actions under challenge are not detailed in this excerpt. The procedural history indicates that these appeals were reserved on September 21, 2011, and the decision was made on October 31, 2011. The judgment refers to ITA No. 345/2009 for the orders, suggesting a consolidated hearing or a common set of issues across these appeals. No specific amounts in dispute are mentioned.

What were the issues?

The provided text is an order sheet and does not contain the specific issues that the Tribunal had to decide, nor does it record the arguments of the assessee or the revenue. Therefore, it is not possible to frame the questions of law or mixed law and fact, or to detail the contentions of each side, including any authorities, circulars, or precedents relied upon. 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:5474-DB

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