COMMISSIONER OF INCOME TAX vs. SIR SHADI LAL ENTERPRISES LTD

ITA - 1057 / 2010HC Delhi05 August 20101 pages

For Petitioner: PL BANSAL

AI SummaryDismissed

What did the High Court hold?

The High Court of Delhi, upon hearing the parties, noted the fair statement made by the learned counsel for both the Revenue and the respondent. Both parties agreed that the issue in the present appeal was identical to the one decided in Commissioner of Income Tax Vs. Selan Exploration Technology Ltd., (2010) 188 Taxman 1. Following this precedent, the High Court dismissed the appeal. The reasoning is based on the principle of judicial discipline to follow a binding precedent when the facts and issues are identical. No specific amount in dispute or operative directions other than the dismissal of the appeal were mentioned. No issue was expressly left undecided.

What were the facts?

This is an appeal filed by the Commissioner of Income Tax (Revenue) against an order concerning Sir Shadi Lal Enterprises Ltd. (assessee). The specific assessment year(s) and the order or action under challenge are not detailed in the provided text. The procedural history indicates that the appeal was heard for the purpose of admission. During the hearing, both the learned counsel for the Revenue and the respondent fairly stated that the controversy raised in the appeal is covered by a previous decision.

What were the issues?

1. Whether the controversy raised in the appeal is covered by the decision in Commissioner of Income Tax Vs. Selan Exploration Technology Ltd., (2010) 188 Taxman 1? (Question of law) Assessee's contentions: Not recorded. Revenue's contentions: The Revenue, through its learned counsel, conceded that the controversy in the present appeal is covered by the decision in Commissioner of Income Tax Vs. Selan Exploration Technology Ltd., (2010) 188 Taxman 1.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF DELHI AT NEW DELHI . ITA 1057/2010 . COMMISSIONER OF INCOME TAX ..... Appellant Through Ms. Prem Lata Bansal, Advocate . versus . SIR SHADI LAL ENTERPRISES LTD ..... Respondent Through Mr. Ajay Vohra with Mr. Somnath Shukla, Advocates . CORAM: HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE MANMOHAN . O R D E R 05.08.2010 . Heard Ms. Prem Lata Bansal, learned counsel for Revenue and Mr. Ajay Vohra, Advocate for respondent. In course of hearing the appeal for the purpose of admission, learned counsel for parties fairly stated that the controversy raised in this appeal is covered by the decision rendered in Commissioner of Income Tax Vs. Selan Exploration Technology Ltd., (2010) 188 Taxman 1. ITA 1057/2010 Page 1 of 2 Accordingly, following the aforesaid decision, the present appeal stands dismissed. There shall be no order as to costs. . . . CHIEF JUSTICE . . MANMOHAN, J AUGUST 05, 2010 rn . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ITA 1057/2010 Page 2 of 2 . #4 $

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