NEW TECH STEELS PVT LTD vs. COMMISSIONER OF INCOME TAX

ITA - 1214 / 2010HC Delhi16 August 20101 pages

For Petitioner: RAKESH GUPTA

AI SummaryPartly Allowed

What did the High Court hold?

The High Court of Delhi, in its order dated August 16, 2010, issued notice on the appeal filed by New Tech Steels Pvt Ltd. The revenue, represented by its counsel, entered an appearance. The Court noted that no further notice was necessary and proceeded to list the matter for final hearing on November 19, 2010. The judgment does not record any findings on the merits of the appeal, nor does it provide any reasoning or ratio decidendi. The operative directions were limited to listing the case for further proceedings.

What were the facts?

This is an appeal filed by the assessee, New Tech Steels Pvt Ltd, against an order of the Commissioner of Income Tax. The appeal pertains to assessment year(s) not specified in the provided text. The specific order or action under challenge and the authority that passed it are not detailed. The amount in dispute is also not mentioned. The procedural history indicates that the High Court of Delhi issued notice on the appeal. The revenue, represented by Mr. Abhishek Maratha, entered an appearance. The court noted that no further notice was required and listed the matter for final hearing.

What were the issues?

The High Court of Delhi was to decide the appeal filed by New Tech Steels Pvt Ltd against an order of the Commissioner of Income Tax. The specific grounds of appeal or the questions of law the Tribunal had to decide are not recorded in the provided text. The arguments presented by the assessee and the revenue are also not detailed. The judgment does not mention any specific provisions of the Income Tax Act that were under consideration or any authorities, circulars, or precedents relied upon by either side.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF DELHI AT NEW DELHI . ITA 1214/2010 . NEW TECH STEELS PVT LTD ..... Appellant Through: Mr. Ramesh Gupta, Advocate with Ms. Poonam Ahuja and Ms. Rani Kiyala, Advocates. . versus . COMMISSIONER OF INCOME TAX ..... Respondent Through: Mr. Abhishek Maratha, Advocate with Ms. Anshul Sharma, Advocate. . CORAM: HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE MANMOHAN . O R D E R 16.08.2010 CM No. 14578/2010 (exemption) Allowed, subject to all just exceptions. Accordingly, application stands disposed of. ITA 1214/2010 Issue notice. . . Mr. Abhishek Maratha, learned counsel has entered appearance on behalf of the revenue. ITA No.1214/2010 page 1 of 2. . . In view of the aforesaid, no further notice need be issued. List the matter on 19th November, 2010 for final hearing in the category of ?After Notice Miscellaneous Matters?. . . CHIEF JUSTICE . . MANMOHAN, J . AUGUST 16, 2010 js . . . . . . . . . . . . . . . . . . . . ITA No.1214/2010 page 2 of 2. . . . 53 $

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