COMMISSIONER OF INCOME TAX vs. EICHER LTD

ITA - 118 / 2010HC Delhi01 February 20101 pages

For Petitioner: R.D.JOLLY

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 based on the fact that the issues sought to be raised were identical to those that had been before the Court in ITA 431/2009, concerning the same assessee for an earlier year. The Court explicitly followed its own previous order dated July 15, 2009, in ITA 431/2009, where a Division Bench had concluded that no substantial question of law arose. Consequently, the present appeal was dismissed on the same grounds. The operative direction was the dismissal of the appeal.

What were the facts?

The appeal was filed by the Commissioner of Income Tax (Appellant) against the order of the Income Tax Appellate Tribunal (ITAT) dated May 30, 2008, in ITA No. 3387/Del/2006. The assessment year in question was 2003-2004. The High Court noted that the issues raised in this appeal were identical to those previously considered by a Division Bench of the same court in ITA 431/2009, which pertained to the same assessee for an earlier assessment year. In that prior case, the High Court had held that no substantial question of law arose for its consideration.

What were the issues?

1. Whether a substantial question of law arises for consideration in the present appeal, given that the issues are identical to those decided in ITA 431/2009 for the same assessee. Assessee's Contention: Not recorded in the judgment. Revenue's Contention: The revenue, as the appellant, sought to raise issues identical to those in a previous appeal (ITA 431/2009) which was dismissed by the High Court. The revenue implicitly argued that these issues should be considered on merits, despite the prior ruling.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF DELHI AT NEW DELHI . ITA 118/2010 . COMMISSIONER OF INCOME TAX ..... Appellant Through : Mr N. P. Sahni . versus . EICHER LTD ..... Respondent Through : Mr Amit Sachdeva with Sriram Krishna . . . CORAM: HON'BLE MR JUSTICE BADAR DURREZ AHMED HON'BLE MR JUSTICE SIDDHARTH MRIDUL . O R D E R 01.02.2010 CM 1153/2010 Allowed subject to all just exceptions. CM 1154/2010 The delay in re-filing is condoned. This application stands disposed of. ITA 118/2010 This appeal is directed against the Tribunal?s order dated 30.05.2008 in ITA No. 3387/Del/2006 in respect of the assessment year 2003-2004 We find that the issues sought to be raised in the present appeal are identical to those that were before this Court in ITA 431/2009 in respect of the very same assessee for an earlier year. A Division Bench of this Court by its order dated 15.07.2009 held that no substantial question of law arose for its consideration. Following the said decision, this appeal also has to suffer the same fate. No substantial question of law arises for our consideration. The appeal is dismissed. BADAR DURREZ AHMED, J . . . . SIDDHARTH MRIDUL, J FEBRUARY 01, 2010 SR . 14

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