THE COMMISSIONER OF INCOME TAX vs. KHAITAN & CO.

ITA - 1082 / 2007HC Delhi16 November 20071 pages

For Petitioner: RASHMI CHOPRA

AI SummaryDismissed

What did the High Court hold?

The High Court dismissed the appeal filed by the Revenue. The Court's reasoning was based on the fact that a similar appeal concerning the same Assessee and a similar issue had already been dismissed with costs. Furthermore, the Court referenced its detailed order passed on the same day in another appeal (ITA No. 1007/2007), wherein it had expressed its opinion on the Income Tax Department's commitment to curbing litigation. The operative direction was the dismissal of the appeal with costs of Rs. 10,000/- to be paid to the Delhi High Court Legal Services Committee within two weeks. The Court listed the matter for compliance on December 5, 2007. No specific issue was left undecided.

What were the facts?

The Revenue is aggrieved by an order dated January 25, 2007, passed by the Income Tax Appellate Tribunal (ITAT), Delhi Bench-I, for the Assessment Year 2001-02. The Revenue's counsel informed the High Court that a similar matter concerning the same Assessee (Khaitan and Co.) and a similar issue had been dismissed with costs on October 1, 2007. The High Court noted that it had passed a detailed order on the same day in another appeal (ITA No. 1007/2007) expressing its view on the Income Tax Department's seriousness in curbing litigation.

What were the issues?

1. Whether the High Court should entertain the Revenue's appeal against the ITAT's order dated January 25, 2007, for Assessment Year 2001-02. The Revenue's contention, as presented by its counsel, was that a similar appeal (ITA No. 916/2007) involving the same Assessee and a similar issue had been dismissed with costs. The High Court also referred to its own detailed order passed on the same day in ITA No. 1007/2007, regarding the Income Tax Department's approach to litigation. No specific arguments from the Assessee were recorded in this judgment.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF DELHI AT NEW DELHI 2. ITA No. 1082/2007 . THE COMMISSIONER OF INCOME TAX ..... Appellant Through Ms. Rashmi Chopra, Advocate. versus . KHAITAN and CO. ..... Respondent Through CORAM: HON'BLE MR. JUSTICE MADAN B. LOKUR HON'BLE DR. JUSTICE S. MURALIDHAR O R D E R 16.11.2007 . The Revenue is aggrieved by an order dated 25th January, 2007 passed by the Income Tax Appellate Tribunal, Delhi Bench ?I? New Delhi, (?Tribunal?) in ITA No. 33/Del/2007 relevant for the Assessment Year 2001-02. Learned counsel for the Revenue states that a similar matter being ITA No.916/2007 in respect of the same Assessee involving a similar issue was dismissed with costs on 1st October, 2007. We have today passed a detailed order in ITA No. 1007/2007 giving our opinion that the Income Tax Department is not all serious in curbing litigation in this Court. We dismiss this appeal with costs of Rs.10,000/- to be paid to the ITA No. 1082/2007 page1/2 . Delhi High Court Legal Services Committee by cheque within two weeks from today. List for compliance on 5th December, 2007. . . . MADAN B. LOKUR, J . . . S. MURALIDHAR, J NOVEMBER 16, 2007 dn . ITA No. 1082/2007 page2 /2 .

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