THE COMMISSIONER OF INCOME TAX CENTRAL vs. PADMINI TECHNOLOGIES LTD.

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ITA - 1098 / 2007HC Delhi14 September 20112 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that no question of law arises for consideration in this appeal. The Court's decision in this matter would follow the same fate as its decision in ITA No. 1265/2007, where it had taken a view that no question of law required to be framed. Consequently, the appeal filed by the revenue was dismissed. The specific reasoning from ITA No. 1265/2007, which led to the conclusion that no question of law arose, is not detailed in this judgment. The operative direction is the dismissal of the revenue's appeal. No issue was expressly left undecided.

What were the facts?

This appeal by the Commissioner of Income Tax (Central) challenges an order of the Income Tax Appellate Tribunal (ITAT) concerning assessment year 1998-1999. The dispute centers on a deduction of Rs. 6.80 Crores claimed by the assessee, Padmini Technologies Ltd., under Section 80HHC of the Income Tax Act, 1961. Both the revenue and the assessee's counsel agreed that the appeal hinges on a single issue. The High Court noted that the decision in this appeal would be governed by its ruling in an identical issue decided in ITA No. 1265/2007. The procedural history indicates that the ITAT had allowed the deduction, which the revenue is now challenging before the High Court.

What were the issues?

1. Whether the Tribunal misdirected itself in allowing a deduction of Rs. 6.80 Crores to the assessee under Section 80HHC of the Income Tax Act, 1961? (Question of law) Assessee's Contention: Not recorded in the judgment. Revenue's Contention: The Tribunal erred in allowing the deduction of Rs. 6.80 Crores under Section 80HHC. The judgment states that both counsels agreed that the decision would be governed by the High Court's view in ITA No. 1265/2007, implying the revenue's challenge to the ITAT's allowance of the deduction.

Which sections of the Income-tax Act were involved?

Section 80HHC

AI-generated summary — verify with the full judgment below

ITA No.1098-2007

Page 1 of 2

THE HIGH COURT OF DELHI AT NEW DELHI

Judgment reserved on : 08.09.2011 %

Judgment delivered on: 14.09.2011

ITA No.1098/2007

The Commissioner of Income Tax (Central)

...... Appellant

Padmini Technologies Ltd.

.......Respondent

Advocates who appeared in this case:

For the Appellant : Ms. Surushi Aggarwal For the Respondent : Mr.S.K. Aggarwal

CORAM :- HON’BLE MR JUSTICE SANJAY KISHAN KAUL HON'BLE MR JUSTICE RAJIV SHAKDHER

1.

Whether the Reporters of local papers may

be allowed to see the judgment ?

2.

To be referred to Reporters or not ?

3.

Whether the judgment should be reported

in the Digest ?

RAJIV SHAKDHER, J 1. The appeal pertains to assessment year 1998-1999. Both the counsel for the revenue as well as the assessee agree that only one issue arises for consideration which is:- ‘Whether the Tribunal mis-directed itself in allowing a deduction in the sum of Rs.6.80 Crores to the assessee under section 80 HHC of the Income Tax Act, 1961. 2011:DHC:4702-DB

ITA No.1098-2007

Page 2 of 2

2.

It is also not disputed by the counsels before us that the decision in respect of this issue will be governed by the view taken by us in respect of an identical issue in ITA No.1265/2007. 3. Since we have taken a view in ITA No.1265/2007 that no question of law requires to be framed, this appeal would follow the same fate. It is ordered accordingly. The appeal of the revenue is thus dismissed.

RAJIV SHAKDHER, J

SANJAY KISHAN KAUL,J

SEPTEMBER 14, 2011 yg

2011:DHC:4702-DB

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