CIT vs. DENSO INDIA LTD

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ITA - 1220 / 2011HC Delhi22 November 20111 pages
For Petitioner: NP SAHNI
AI SummaryDismissed

What did the High Court hold?

The High Court of Delhi, following the ratio of its earlier decision dated 8th October, 2010, in the case of Commissioner of Income Tax Vs. Denso India Pvt. Ltd. (ITA 16/2008), which pertained to assessment year 2001-02, dismissed the present appeal filed by the Revenue. The court noted that the similar issue had been decided in favour of the assessee in the prior case and that no SLP was filed against that decision. The principle applied is that consistent judicial pronouncements on similar issues, especially when not challenged further, should be followed. The operative direction was the dismissal of the appeal. No issues were expressly left undecided.

What were the facts?

The appeal was filed by the Commissioner of Income Tax (CIT) against the assessee, Denso India Ltd. The assessment year in question is 2004-05. The High Court of Delhi was hearing the appeal. It was brought to the court's attention that a similar issue had been decided in favour of the assessee in ITA 16/2008, Commissioner of Income Tax Vs. Denso India Pvt. Ltd., for the assessment year 2001-02, by a decision dated 8th October, 2010. It was also noted that no Special Leave Petition (SLP) had been filed against that prior decision. The present appeal was disposed of following the ratio of the earlier decision.

What were the issues?

1. Whether the present appeal, relating to assessment year 2004-05, should be decided in favour of the Revenue or the Assessee, considering a prior decision on a similar issue for assessment year 2001-02 in favour of the Assessee. Assessee's Contention: The assessee, through their counsel, submitted that a similar issue had arisen in ITA 16/2008, Commissioner of Income Tax Vs. Denso India Pvt. Ltd., and that the matter was decided in their favour by a decision dated 8th October, 2010. They further submitted that no SLP was preferred against this decision, implying acceptance of the ruling. Revenue's Contention: The judgment does not record any specific arguments made by the Revenue on the merits of the case for the assessment year 2004-05. The Revenue's participation is noted through their counsel.

Which sections of the Income-tax Act were involved?

Section 2,Section 3,Section 12 and 25

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF DELHI AT NEW DELHI . . . ITA 1220/2011 . . . CIT ..... Appellant . Through Mr. Ruchesh Sinha, Adv. for Mr. N.P. Sinha, Adv. . versus . . . DENSO INDIA LTD ..... Respondent . Through Mr. Mayank Nagi, Adv. . CORAM: . HON'BLE MR. JUSTICE SANJIV KHANNA . HON'BLE MR. JUSTICE R.V.EASWAR . O R D E R . 22.11.2011 . . . It is pointed out that a similar issue had arisen in ITA 16/2008 titled Commissioner of Income Tax Vs. Denso India Pvt. Ltd. and the question/subject matter has been decided in favour of the assessee vide decision dated 8th October, 2010. It is submitted that no SLP has been preferred against the said decision. . Following the ratio of the decision dated 8th October, 2010 in the case of Denso India Pvt. Ltd., which relates to assessment year 2001-02, the present appeal, which relates to the assessment year 2004-05, is dismissed. . . . SANJIV KHANNA, J. . . . . . R.V.EASWAR, J. . NOVEMBER 22, 2011 . NA . . . 2,3, 12 and 25 .

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