KIRAN DEVI vs. COMMISSIONER OF INCOME TAX

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ITA - 1231 / 2010HC Delhi23 August 20121 pages
For Petitioner: SAMPATH KRISHNAN
AI SummaryDismissed

What did the High Court hold?

The High Court dismissed all six appeals filed by the assessee, Kiran Devi. The dismissal was based on the reasoning and decision provided in a separate judgment delivered on the same date in the case of Commissioner of Income Tax Vs. Smt. Meera Devi (ITA No. 995/2010 & 997/2010). Consequently, no specific findings or reasoning on the merits of Kiran Devi's appeals were recorded in this judgment. The operative direction was the dismissal of the appeals.

What were the facts?

These are six appeals filed by the assessee, Kiran Devi, against the order of the Commissioner of Income Tax (CIT). The appeals were filed in the High Court of Delhi. The assessment years are not explicitly stated in this excerpt. The appeals challenge an order passed by the CIT. The procedural history indicates that the judgment was reserved on July 9, 2012, and decided on August 23, 2012. The High Court dismissed these appeals in view of a separate judgment passed on the same date in ITA No. 995/2010 & 997/2010 titled Commissioner of Income Tax Vs. Smt. Meera Devi.

What were the issues?

The specific questions of law or fact that the Tribunal had to decide are not detailed in this excerpt. The judgment states that the present appeals are dismissed in view of a separate judgment passed in other related appeals. Therefore, the arguments of the assessee and the revenue on the merits of these specific appeals are not recorded. The operative part of the judgment relies entirely on the decision in Commissioner of Income Tax Vs. Smt. Meera Devi.

AI-generated summary — verify with the full judgment below

ITA Nos. 1217, 1219, 1220, 1221, 1231, 1233/2010 Page 1

IN THE HIGH COURT OF DELHI AT NEW DELHI

RESERVED ON : 09.07.2012 DECIDED ON : 23.08.2012

+ ITA Nos.1217/2010, 1219/2010, 1220/2010, 1221/2010, 1231/2010, 1233/2010

KIRAN DEVI

……. APPELLANT

Through : Mr. S.Krishnan, Advocate

Versus

COMMISSIONER OF INCOME TAX

….. RESPONDENT

Through : Mr. Sanjeev Sabharwal, Senior Standing Counsel with Mr. Puneet Gupta, Senior Standing Counsel

CORAM:

MR. JUSTICE S. RAVINDRA BHAT MR. JUSTICE R.V. EASWAR

MR. JUSTICE S.RAVINDRA BHAT % 1. The present appeals are dismissed in view of the separate judgment passed today i.e. 23.08.2012 in ITA No. 995/2010 & 997/2010 titled Commissioner of Income Tax. Vs. Smt. Meera Devi.

S. RAVINDRA BHAT

(JUDGE)

R.V. EASWAR

(JUDGE) AUGUST 23, 2012 2012:DHC:5146-DB

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