COMMISSIONER OF INCOME TAX DELHI IV vs. IMPULSE INTERNATIONAL P.LTD.

ITA - 104 / 2010HC Delhi01 February 20101 pages

For Petitioner: N.P. SAHNI

AI SummaryRemanded

What did the High Court hold?

The High Court has not yet decided the substantive issues of the appeal. The Court has only issued notice and heard preliminary arguments. The assessee's counsel has brought to the Court's attention a previous decision in a similar matter (ITA 164/2009) where the appeal was dismissed for not raising a substantial question of law. The revenue's counsel has indicated that the facts and arguments might differ in the present case. The Court has requested the file of the previous appeal to compare the facts and arguments. Therefore, no finding has been reached on the merits of the appeal, and the principle or ratio decidendi is yet to be established. The operative direction is to re-notify the hearing after reviewing the file of the related appeal.

What were the facts?

This is an appeal filed by the Commissioner of Income Tax (CIT) Delhi IV against an order of the Income Tax Appellate Tribunal (ITAT). The assessee is Impulse International P. Ltd. The appeal concerns assessment year(s) not specified in the provided text. The specific order or action under challenge and the authority that passed it are not detailed. The amount in dispute is also not stated. The procedural history indicates that notice was issued and accepted by the assessee's counsel. The assessee's counsel pointed out that a similar issue in a sister concern's appeal (ITA 164/2009) was dismissed by this Court as no substantial question of law arose. The appellant's counsel contended that the facts and arguments might be different in the present case. The Court directed the file of ITA 164/2009 to be made available and re-notified the hearing.

What were the issues?

1. Whether a substantial question of law arises for consideration in this appeal, as per the appellant's contention. The assessee argues that a similar issue in a sister concern's appeal (ITA 164/2009) was dismissed by this Court, implying no substantial question of law arises here either. The revenue, through its counsel, suggests that the facts and arguments in the present case may be entirely different, implying that a substantial question of law might indeed arise. The specific provision of law under which the appeal is filed is not explicitly mentioned, but it pertains to the Income Tax Act, 1961, concerning the determination of substantial questions of law for High Court appeals.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF DELHI AT NEW DELHI ITA 104/2010 COMMISSIONER OF INCOME TAX DELHI IV ..... Appellant Through : Mr N. P. Sahni . versus . IMPULSE INTERNATIONAL P. LTD ..... Respondent Through : Mr Prakash Kumar CORAM: HON'BLE MR JUSTICE BADAR DURREZ AHMED HON'BLE MR JUSTICE SIDDHARTH MRIDUL . O R D E R 01.02.2010 Issue notice. Notice is accepted by the learned counsel appearing on behalf of the respondent/ assessee. The learned counsel for the respondent/ assessee says that in the matter of a sister concern (ITA 164/2009), a similar issue was raised and this Court had observed that no substantial question of law arose for consideration and dismissed the said appeal. The file of ITA 164/2009 be made available to this Court on the next date of hearing inasmuch as, according to the learned counsel for the appellant, the facts may be entirely different and the arguments may be of a different nature. Renotify on 02.08.2010. CM 1136/2010 The delay in re-filing is condoned. This application stands disposed of. BADAR DURREZ AHMED, J . . SIDDHARTH MRIDUL, J FEBRUARY 01, 2010 SR . 5

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