COMMISSIONER OF INCOME TAX DELHI VI vs. V.R.V.BREWERIES BOTTLING INDUSTRIES LTD.

ITA - 117 / 2008HC Delhi19 August 20112 pages

For Petitioner: SRIRAM KRISHNA

AI SummaryDismissed

What did the High Court hold?

The High Court dismissed the Revenue's appeal. This decision was based on the Court's prior rulings in related appeals (ITA Nos. 594/2005, 646/2005, and 559/2006) that were disposed of on the same day. In those related appeals, the High Court had dismissed the Revenue's appeals, implying that the reasoning and outcome in those cases were determinative for the present appeal. The judgment does not elaborate on the specific reasoning applied by the High Court in the earlier, related matters, nor does it detail the ITAT's original findings for assessment year 2001-2002. The operative direction is the dismissal of the appeal. No issues were expressly left undecided.

What were the facts?

This appeal by the Revenue concerns assessment year 2001-2002. The Income Tax Appellate Tribunal (ITAT) had allowed the assessee's appeal, following its prior decisions for assessment years 1997-98, 1998-99, and 1999-2000. The High Court of Delhi was hearing the Revenue's appeal against the ITAT's order. The judgment notes that the High Court had simultaneously decided other appeals (ITA Nos. 594/2005, 646/2005, and 559/2006) which involved similar issues and had dismissed the Revenue's appeals in those cases. Consequently, the High Court indicated that the present appeal would follow the same outcome.

What were the issues?

1. Whether the Tribunal erred in allowing the assessee's appeal for assessment year 2001-2002 by following its own prior orders for assessment years 1997-98, 1998-99, and 1999-2000. This is a mixed question of law and fact, turning on the application of principles of consistency in tax assessments and the validity of the ITAT's prior findings. The Revenue's contention, implied by its appeal, is that the ITAT's decision for the current assessment year was not justified, possibly due to distinguishing facts or legal grounds from the earlier years. The judgment does not explicitly record the arguments made by either side, but the Revenue's appeal suggests disagreement with the ITAT's approach of following precedent.

AI-generated summary — verify with the full judgment below

ITA No 117/2008

Page 1 of 2

THE HIGH COURT OF DELHI AT NEW DELHI

Judgment reserved on: 09.08.2011 %

Judgment delivered on: 19.08.2011

ITA No. 117/2008

CIT

...... Appellant

M/S V.R.V. BREWERIES & BOTTLING INDUSTRIES Ltd.

..... Respondent

Advocates who appeared in this case:

For the Appellant:

Ms Rashmi Chopra, Advocate For the Respondent: Mr Ajay Vohra, Ms Kavita Jha & Mr Somnath Shukla, Advocates.

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

Whether the Reporters of local papers may

be allowed to see the judgment ?

To be referred to Reporters or not ?

Whether the judgment should be reported

in the Digest ?

RAJIV SHAKDHER, J 1. This appeal pertains to assessment year 2001-2002. The Tribunal by way of the impugned judgment has allowed the appeal of the assessee by following its own order for assessment years 1997- 98, 1998-99 and 1999-2000. Therefore, in view of our decision in ITA Nos. 594/2005, 646/2005 and 559/2006 passed today, we have dismissed the appeals of the revenue. The same fate will follow in the captioned appeal. 2011:DHC:4236-DB

ITA No 117/2008

Page 2 of 2

Accordingly, the appeal is dismissed.

RAJIV SHAKDHER, J

SANJAY KISHAN KAUL,J AUGUST 19, 2011 kk/yg

2011:DHC:4236-DB

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