COMMISSIONER OF INCOME TAX vs. CONTINENTAL ENGINES LTD

ITA - 1319 / 2010HC Delhi09 September 20101 pages

For Petitioner: PL BANSAL

AI SummaryRemanded

What did the High Court hold?

The High Court of Delhi has not decided any substantive issues in these appeals. The order primarily concerns procedural matters. The court has issued notice to the respondent-assessee and directed the counsel for the revenue to ascertain whether the assessment order for the assessment year 2004-2005 has been accepted. An application for exemption filed by the appellant was allowed. The matters are listed for further hearing on a subsequent date. No findings on merits or ratio decidendi are present in this order.

What were the facts?

These are two appeals filed by the Commissioner of Income Tax (Revenue) against the respondent-assessee, Continental Engines Ltd. The appeals are ITA Nos. 1319/2010 and 1324/2010. The High Court of Delhi issued notice in both appeals. The counsel for the respondent-assessee has entered appearance. The matters were listed for further hearing on September 16, 2010. The Revenue was directed to check whether the assessment order pertaining to the assessment year 2004-2005 had been accepted by the assessee. An application for exemption (CM No. 15726/2010) in ITA No. 1319/2010 was allowed, subject to all just exceptions.

What were the issues?

The judgment does not explicitly state the issues that the Tribunal had to decide, nor does it record the arguments presented by either the assessee or the revenue. The operative part of the order is limited to issuing notice and directing the revenue to verify a procedural aspect regarding the acceptance of an assessment order for the assessment year 2004-2005. Therefore, no specific questions of law or fact, nor any contentions of the parties, are recorded in this order.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF DELHI AT NEW DELHI 12. . ITA 1319/2010 . . COMMISSIONER OF INCOME TAX ..... Appellant Through: Ms. Prem Lata Bansal, Advocate. . versus . . CONTINENTAL ENGINES LTD ..... Respondent Through: Mr. Rajat Navet, Advocate. . And . 13. ITA 1324/2010 . . COMMISSIONER OF INCOME TAX ..... Appellant Through: Ms. Prem Lata Bansal, Advocate. . versus . . CONTINENTAL ENGINES LTD ..... Respondent Through: Mr. Rajat Navet, Advocate. . . CORAM: HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE MANMOHAN . . ITA Nos.1319/2010 and 1324/2010 page 1 of 2. . . . . O R D E R 09.09.2010 CM No.15726/2010(exemption) in ITA No.1319/2010 Allowed, subject to all just exceptions. . Accordingly, the application stands disposed of. . ITA No.1319/2010 and ITA No.1324/2010 Issue notice. Mr. Rajat Navet, learned counsel, has entered appearance on behalf of the respondent-assessee. List the matters on 16th September, 2010. In the meantime, learned counsel for the revenue shall check up whether the assessment order pertaining to the assessment year 2004- 2005 has been accepted or not. Call on date fixed. . . CHIEF JUSTICE . . . MANMOHAN, J SEPTEMBER 09, 2010 js . . . ITA Nos.1319/2010 and 1324/2010 page 2 of 2. . 6 and 7 .

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