THE COMMISSIONER OF INCOME TAX DELHI IX vs. JAGPREET SINGH

ITA - 1059 / 2008HC Delhi17 September 20081 pages

For Petitioner: PREM LATA BANSAL

AI SummaryDismissed

What did the High Court hold?

The High Court held that no substantial question of law arises for its consideration in the present appeal. This decision was made in view of the Court's previous order dated August 5, 2008, which had dismissed other appeals arising from the same ITAT order. Consequently, the present appeal, which stemmed from the Revenue's cross-objections before the ITAT, was also dismissed on the same ground. The Court did not decide on the merits of the case, but rather on the procedural aspect of whether a substantial question of law was presented. The application for stay (CM No. 12625/2008) was also dismissed as infructuous.

What were the facts?

The appeal before the High Court of Delhi concerns an order passed by the Income Tax Appellate Tribunal (ITAT) dated September 7, 2007, pertaining to the block period April 1, 1996, to September 19, 2002. The Revenue had filed appeals before the ITAT, and the Assessee had also filed appeals. The Revenue had also filed cross-objections before the ITAT. The High Court had previously dismissed other appeals arising from the same ITAT order on August 5, 2008, in ITA Nos. 863/2008 and 864/2008. The present appeal, ITA No. 1059/2008, arises from the cross-objections filed by the Revenue before the ITAT.

What were the issues?

1. Whether a substantial question of law arises for consideration in the present appeal, which is directed against the ITAT's order dated September 7, 2007, concerning the block period April 1, 1996, to September 19, 2002, and arises from the Revenue's cross-objections before the ITAT. Assessee's contentions: Not recorded in the judgment. Revenue's contentions: Not recorded in the judgment.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF DELHI AT NEW DELHI . 17.09.2008 #02 Present: Ms Prem Lata Bansal, Advocate for the Appellant. . + ITA No. 1059/2008 . This appeal is directed against the order passed by the Income Tax Appellate Tribunal 07.09.2007 in respect of block period 01.04.1996 to 19.09.2002. The other appeals arising out of the same order have been dismissed . . by this Court by virtue of the order dated 05.08.2008. The order dated 05.08.2008 was passed in respect of ITA Nos. 863/2008 and 864/2008 which arose out of the appeals preferred by the Revenue as well as by the Assessee before the Tribunal. The present appeal arises out of the cross objections filed by the Revenue before the Tribunal. In view of the order passed by this Court on 05.08.2008, the present appeal is also dismissed as no substantial question of law arises for our consideration. CM No. 12625/2008 in ITA No. 1059/2008 . In view of above, the CM stands dismissed as having become infructuous. . BADAR DURREZ AHMED, J . . . RAJIV SHAKDHER, J September 17, 2008 mk 03.

Recent GST High Court judgments

Search GST case law →