KIRAN DEVI vs. COMMISSIONER OF INCOME TAX

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ITA - 1233 / 2010HC Delhi23 August 20121 pages
For Petitioner: SAMPATH KRISHNAN
AI SummaryDismissed

What did the High Court hold?

The Delhi High Court dismissed the present appeals (ITA Nos. 1217, 1219, 1220, 1221, 1231, 1233/2010) filed by the assessee, Kiran Devi. This decision was made in view of a separate judgment of the same court, dated August 23, 2012, in the case of Commissioner of Income Tax Vs. Smt. Meera Devi (ITA No. 995/2010 & 997/2010). The reasoning for this dismissal is that the issues in the present appeals were considered to be covered by the decision in the Meera Devi case. The operative direction is the dismissal of the appeals. No issues were expressly left undecided.

What were the facts?

These are six appeals filed by the assessee, Kiran Devi, against the order of the Commissioner of Income Tax. The appeals pertain to assessment years not explicitly stated in the provided text. The core of the dispute and the specific order under challenge are not detailed. The procedural history indicates that these appeals were dismissed by the Delhi High Court based on a separate judgment delivered on the same date, August 23, 2012, in the case of Commissioner of Income Tax Vs. Smt. Meera Devi (ITA No. 995/2010 & 997/2010). No specific amounts in dispute are mentioned.

What were the issues?

The judgment does not explicitly frame the questions of law or fact that the Tribunal had to decide. Consequently, the arguments presented by the assessee and the revenue are not recorded. The decision to dismiss the present appeals was based on a prior judgment in a related case, implying that the issues in these appeals were likely identical or similar to those decided in the cited case. No specific provisions of the Income Tax Act, circulars, or precedents are mentioned as being argued by either party in relation to these specific appeals.

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:5145-DB

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