COMMISSIONER OF INCOME TAX (TDS) vs. AMITY INTERNATIONAL SCHOOL

ITA - 114 / 2008HC Delhi21 February 20081 pages

For Petitioner: PREM LATA BANSAL

AI SummaryDismissed

What did the High Court hold?

The High Court held that it cannot interfere in every case unless a substantial amount is involved and there is also a substantial question of law. The Court reasoned that otherwise, it would be flooded with matters involving petty amounts, leaving no time for important cases. The Court explicitly stated that it does not think any substantial question of law arises for its consideration in this appeal. Consequently, the appeal was dismissed. The operative direction was the dismissal of the appeal. No issue was expressly left undecided, as the Court found no substantial question of law.

What were the facts?

The Revenue, Commissioner of Income Tax (TDS), is aggrieved by an order dated June 15, 2007, passed by the Income Tax Appellate Tribunal (ITAT), Delhi Bench 'H'. The ITAT's order pertains to ITA Nos. 2292 to 2294/Del/2006, concerning Assessment Years 2001-02 to 2003-2004. The cumulative tax effect for these years is stated to be Rs. 3,58,982/-. The Revenue contends that a substantial question of law arises, warranting interference by the High Court. The assessee is Amity International School. The High Court of Delhi is hearing the appeal filed by the Revenue.

What were the issues?

1. Whether the High Court must interfere in an appeal filed by the Revenue, even if the tax effect is minimal, provided a substantial question of law arises? (Question of law, turning on the principles of judicial review and the scope of High Court's appellate jurisdiction). Assessee's Contention: Not recorded in the judgment. Revenue's Contention: The Revenue argued that even if the tax effect is minimal, the Court must interfere if a substantial question of law arises. They relied on the principle that substantial questions of law should be addressed regardless of the monetary value involved.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF DELHI AT NEW DELHI . ITA 114/2008 . COMMISSIONER OF INCOME TAX (TDS) ..... Appellant Through Ms. P.L.Bansal, Adv. . versus . AMITY INTERNATIONAL SCHOOL ..... Respondent Through . CORAM: HON'BLE MR. JUSTICE MADAN B. LOKUR HON'BLE MR. JUSTICE V.B. GUPTA . O R D E R 21.02.2008 . The Revenue is aggrieved by an order dated 15th June, 2007 passed by the Income Tax Appellate Tribunal, Delhi Bench ?H? (`the Tribunal?) in ITA No.2292 to 2294/Del/2006 relevant for the Assessment Years 2001-02 to 2003-2004 We find that for all the three Assessment Years the cumulative tax effect is Rs.3,58,982/-. However, according to learned counsel for the Revenue, a substantial question of law arises in this appeal. Even if a substantial question of law arises, we are of the view that the tax effect must also be such as to call for interference. This ITA No.114/2008 Page 1 of 2 Court cannot interfere in each and every case unless and until sufficient amount is involved and there is also a substantial question of law. Otherwise this Court will be flooded with petty amount matters. The contention of learned counsel for the Revenue is that even if the tax effect is minimal, the Court must interfere. If this contention is accepted then it will be dangerous practice because if the Court is required to deal with all cases, even if the amount is negligible then there will be no time available to deal with important cases. Therefore, we do not think that it will be an appropriate practice that the Court should look at each and every case filed by the Revenue, regardless of the tax effect. We do not think that any substantial question of law arises for our consideration. Dismissed. . . MADAN B. LOKUR,J . . . V.B. GUPTA, J FEBRUARY 21, 2008 rs ITA No.114/2008 Page 2 of 2 .

Recent GST High Court judgments

Search GST case law →