COMMISSIONER OF INCOME TAX vs. SENIOR BUILDERS LTD

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ITA - 1182 / 2010HC Delhi20 August 20101 pages
For Petitioner: SONIA MATHUR
AI SummaryRemanded

What did the High Court hold?

The High Court admitted the appeal on the substantial questions of law framed. The Court issued notice to the respondent. The judgment does not record any findings or decisions by the Tribunal on the issues raised, nor does it provide any reasoning or ratio decidendi. The operative directions are limited to admitting the appeal and issuing notice. No issue was expressly left undecided by the High Court in the provided text.

What were the facts?

This matter concerns an appeal filed by the Commissioner of Income Tax (Revenue) against an order passed by the Income Tax Appellate Tribunal (Tribunal). The appeal is preferred under Section 260A of the Income Tax Act, 1961. The respondent is Senior Builders Ltd. (Assessee). The appeal has been admitted on specific substantial questions of law. The procedural history indicates that the appeal was filed and admitted, with notice issued to the respondent. No specific assessment year or amount in dispute is mentioned in the provided text.

What were the issues?

The Tribunal had to decide the following substantial questions of law: 1. Whether the Tribunal correctly computed the time period to be excluded under sub-clause (i) of Explanation to Section 153B of the Act. 2. Whether, on the facts of the present case, the period allowed to carry out a special audit under Section 142(2A) was liable to be excluded for the purpose of computing limitation under Section 153B of the Act. The Revenue's contentions are not recorded in the provided text. The Assessee's contentions are also not recorded.

Which sections of the Income-tax Act were involved?

Section 260A,Section 153B,Section 142(2A)

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF DELHI AT NEW DELHI . ITA 1182/2010 . COMMISSIONER OF INCOME TAX ..... Appellant Through: Ms. Sonia Mathur, Advocate. . versus . SENIOR BUILDERS LTD ..... Respondent Through: None. . CORAM: HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE MANMOHAN . O R D E R 20.08.2010 CM No. 14491/2010 (exemption) Allowed, subject to all just exceptions. Accordingly, application stands disposed of. ITA 1182/2010 The present appeal preferred under Section 260A of the Income Tax Act, 1961 (in short ?Act?) is admitted on the following substantial questions of law:- 1. Whether the tribunal has correctly computed the time period to be excluded under sub-clause (i) of Explanation to Section 153B of the Act? . ITA 1182/2010 page 1 of 2. . 2. Whether on the facts of the present case, period allowed to carry out the special audit under Section 142 (2A) was liable to be excluded for the purpose of computing limitation under Section 153B of Act? . Issue notice. . CHIEF JUSTICE . . MANMOHAN, J AUGUST 20, 2010 js . . . . . . . . . . . . . . . . . . . . . . ITA 1182/2010 page 2 of 2. . 3 $

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