COMMISSIONER OF INCOME TAX vs. AAKRITI INTERNATIONAL INC

ITA - 1314 / 2010HC Delhi09 September 20101 pages

For Petitioner: PL BANSAL

AI SummaryRemanded

What did the High Court hold?

The High Court has issued notice to the respondent, Aakriti International Inc., on the appeal filed by the revenue. The revenue's sole submission is that the Income Tax Appellate Tribunal (ITAT) erred in issuing restrictive remand directions, as evidenced by the conclusive directions in paragraph 23 of the ITAT's order. The High Court has not yet decided on the merits of this contention. The operative direction is the issuance of notice to the respondent, with the matter to be heard on January 6, 2011. No other issues were decided, and no findings were made on the substance of the ITAT's order.

What were the facts?

The Commissioner of Income Tax (CIT) is the appellant, and Aakriti International Inc. is the respondent. These appeals, ITA Nos. 1314/2010 and 1317/2010, are filed by the revenue against an order passed by the Income Tax Appellate Tribunal (ITAT). The revenue's counsel argued that the ITAT erred by issuing restrictive remand directions, as indicated in paragraph 23 of the ITAT's order. The revenue's submissions were confined to this specific aspect of the ITAT's order. The High Court issued notice to the respondent, returnable for January 6, 2011.

What were the issues?

1. Whether the Income Tax Appellate Tribunal erred in directing a restrictive remand, as evident from the conclusive directions in paragraph 23 of its order? (Question of law) The revenue's contention is that the ITAT has fallen into error by directing a restrictive remand. The learned counsel for the revenue has restricted her submission to this particular aspect. No arguments were recorded for the respondent.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF DELHI AT NEW DELHI . 6. ITA 1314/2010 . . COMMISSIONER OF INCOME TAX ..... Appellant Through: Ms. Prem Lata Bansal, Advocate. . versus . . AAKRITI INTERNATIONAL INC ..... Respondent Through: None. . And . 7. ITA 1317/2010 . . COMMISSIONER OF INCOME TAX ..... Appellant Through: Ms. Prem Lata Bansal, Advocate. . versus . . . . AAKRITI INTERNATIONAL INC ..... Respondent Through: None. . . CORAM: HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE MANMOHAN . . . ITA Nos. 1314 and 1317 of 2010 page 1 of 2. . . O R D E R 09.09.2010 . CM No.15725/2010 (exemption) in ITA 1314/2010 . Allowed, subject to all just exceptions. Accordingly, the application stands disposed of. ITA No.1314/2010 and ITA No.1317/2010 Heard Ms. Prem Lata Bansla, learned counsel for the revenue. Ms. Prem Lata Bansal, learned counsel for the revenue, submitted that the Income Tax Appellate Tribunal (for brevity, ?the tribunal?) has fallen into error by directing a restrictive remand as is evincible from the conclusive directions in paragraph 23 of the order. The learned counsel for the revenue has restricted her submission to the said aspect. Issue notice to the respondent, returnable for 06th January, 2011. . CHIEF JUSTICE . . MANMOHAN, J SEPTEMBER 09, 2010 js . . ITA Nos. 1314 and 1317 of 2010 page 2 of 2. #10-12 $

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