COMMISSIONER OF INCOME TAX vs. MOHAN MEAKIN LTD.

ITA - 1003 / 2009HC Delhi30 January 20121 pages

For Petitioner: PREM LATA BANSAL

AI SummaryRemanded

What did the High Court hold?

The High Court of Delhi, in its judgment dated January 30, 2012, has indicated that the orders for ITA Nos. 967, 1003, 1013, 1014 & 1015/2009 are to be found in ITA No. 964/2009. This implies that the High Court's decision on the merits of these appeals is contingent upon or identical to the decision rendered in ITA No. 964/2009. Without access to the judgment in ITA No. 964/2009, the specific findings, reasoning, ratio decidendi, and operative directions for these appeals cannot be determined from the provided text. No issue was expressly left undecided.

What were the facts?

The appeals were filed by the Commissioner of Income Tax (Central)-I against the order of the Income Tax Appellate Tribunal (ITAT). The respondent is Mohan Meakin Limited. The judgment states that the orders for these appeals are to be found in ITA No. 964/2009. The specific assessment years, the nature of the dispute, the amounts involved, and the procedural history leading up to the ITAT's order are not detailed in this particular judgment, as it refers to another case for the detailed reasoning.

What were the issues?

The judgment does not explicitly state the specific questions of law or fact that the High Court had to decide, nor does it record the arguments advanced by the assessee (Mohan Meakin Limited) and the revenue (Commissioner of Income Tax). It is stated that the orders for these appeals are to be found in ITA No. 964/2009, implying that the substantive issues and arguments were addressed in that related case. Therefore, no specific issues or contentions are recorded for these particular appeals in this document.

AI-generated summary — verify with the full judgment below

ITA Nos.967, 1003, 1013, 1014 & 1015/2009 Page 1 of 1

* IN THE HIGH COURT OF DELHI AT NEW DELHI

+ ITA Nos.967/2009, 1003/2009, 1013/2009, 1014/2009 & 1015/2009

Reserved on : November 24, 2011. % Date of Decision January 30, 2012.

COMMISIONER OF INCOME TAX (CENTRAL)-I ..Appellant Through Mr.Sanjeev Sabharwal, Advocate.

VERSUS MOHAN MEAKIN LIMITED

…..Respondent Through Mr. C.S.Aggarwal, Sr.Advocate with

Mr.Prakash Kumar, Advocate. CORAM: HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MR. JUSTICE R.V. EASWAR

Whether Reporters of local papers may be allowed to see the judgment? 2. To be referred to the Reporters or not ?

Whether the judgment should be reported in the Digest?

R.V. EASWAR, J.:

For orders, see ITA No.964/2009.

(R.V. EASWAR) JUDGE

(SANJIV KHANNA) JUDGE January 30, 2012 Bisht 2012:DHC:655-DB

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