COMMISSIONER OF INCOME TAX vs. SENIOR BUILDERS

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ITA - 1208 / 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. No decision on the merits of the questions has been rendered in the provided text. The operative direction was to issue notice. The judgment does not record any findings or reasoning by the Tribunal on these issues, nor does it state what the Tribunal decided. Therefore, the specific findings, reasoning, ratio, and operative directions of the Tribunal are not available in this excerpt. No issue was expressly left undecided by the High Court in this order.

What were the facts?

This is an appeal filed by the Commissioner of Income Tax (Revenue) against an order of the Income Tax Appellate Tribunal (Tribunal). The assessee is Senior Builders. The appeal is preferred under Section 260A of the Income Tax Act, 1961. The assessment year(s) are not explicitly stated in the provided text. The core of the dispute revolves around the computation of the time period for issuing an assessment order under Section 153B of the Act, specifically concerning exclusions for special audit periods. The procedural history leading to this appeal is not detailed, other than the fact that the Tribunal's order is under challenge.

What were the issues?

The High Court admitted the appeal 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? 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? 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 1208/2010 . COMMISSIONER OF INCOME TAX ..... Appellant Through: Ms. Sonia Mathur, Advocate. . versus . . . SENIOR BUILDERS ..... Respondent Through: None. . CORAM: HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE MANMOHAN . O R D E R 20.08.2010 ITA 1208/2010 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? . 2. Whether on the facts of the present case, period allowed to carry out the special audit under Section 142 . ITA 1208/2010 page 1 of 2. . . (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 1208/2010 page 2 of 2. . 8 $

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