COMMISSIONER OF INCOME TAX vs. VIJAY DIXIT

PDF · subscribers
ITA - 1199 / 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 judgment does not record the findings of the Tribunal on these issues, nor does it provide the reasoning or the ratio decidendi. The operative directions are limited to issuing notice and allowing an exemption application. No specific relief was granted or denied by the High Court in this order, as it is an admission order. The issues were not decided on merits.

What were the facts?

The Commissioner of Income Tax (Appellant) filed an appeal under Section 260A of the Income Tax Act, 1961, against an order of the Income Tax Appellate Tribunal (ITAT). The appeal was admitted on two substantial questions of law concerning the computation of time periods for assessment. The respondent, Vijay Dixit, was represented by no one. The High Court of Delhi issued notice and allowed an exemption application.

What were the issues?

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 the special audit under Section 142(2A) was liable to be excluded for the purpose of computing limitation under Section 153B of the Act? Assessee's Contentions: Not recorded in the judgment. Revenue's Contentions: Not recorded in the judgment.

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 1199/2010 . COMMISSIONER OF INCOME TAX ..... Appellant Through: Ms. Sonia Mathur, Advocate. . versus . VIJAY DIXIT ..... Respondent Through: None. . CORAM: HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE MANMOHAN . O R D E R 20.08.2010 . CM No. 14509/2010 (exemption) Allowed, subject to all just exceptions. Accordingly, application stands disposed of. ITA 1199/2010 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 1199/2010 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 1199/2010 page 2 of 2. . . 22 $

More judgments on Section 153B

All 671 judgments and leading authorities on Section 153B →

Recent GST High Court judgments

Search GST case law →