COMMISSIONER OF INCOME TAX vs. BHUSHAN STEEL & STRIPES LIMITED

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ITA - 1349 / 2007HC Delhi23 January 20081 pages
For Petitioner: PREM LATA BANSAL
AI SummaryDismissed

What did the High Court hold?

The High Court dismissed the Revenue's appeal, ITA 1349/2007. This decision followed the High Court's earlier order in ITA No. 1020/2007, which was also dismissed on October 30, 2007. The reasoning for the dismissal of the present appeal is that it is being filed against the same ITAT order for which a previous appeal by the Revenue was already dismissed. The High Court did not delve into the merits of the ITAT's order. The operative direction is the dismissal of the appeal.

What were the facts?

The Revenue is aggrieved by an order dated December 14, 2006, passed by the Income Tax Appellate Tribunal (ITAT), Delhi Bench 'H', New Delhi, in ITA Nos. 1865/Del/2006 and 1866/Del/2006. These appeals before the ITAT pertained to assessment years 2001-01 and 2001-02. The Revenue had previously filed ITA No. 1020/2007 against the same ITAT order, which was dismissed by the High Court on October 30, 2007. The present appeal, ITA 1349/2007, is also filed by the Revenue against the same ITAT order.

What were the issues?

1. Whether the High Court should entertain the Revenue's appeal against the ITAT's order dated December 14, 2006, for assessment years 2001-01 and 2001-02, given that a previous appeal by the Revenue against the same order was dismissed. Assessee's Contention: Not recorded. Revenue's Contention: The Revenue is aggrieved by the ITAT's order and has filed the present appeal. The Revenue had previously filed ITA No. 1020/2007 against the same order, which was dismissed by the High Court.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF DELHI AT NEW DELHI . ITA 1349/2007 . . . COMMISSIONER OF INCOME TAX ..... Appellant Through:Ms.P.L.Bansal, Adv. versus BHUSHAN STEEL and STRIPES LIMITED ..... Respondent Through CORAM: HON'BLE MR. JUSTICE MADAN B. LOKUR HON'BLE MR. JUSTICE V.B. GUPTA . O R D E R 23.01.2008 CM No.17681/2007 Allowed subject to all just exceptions. ITA 1349/2007 The Revenue is aggrieved by an order dated 14th December, 2006 passed by the Income Tax Appellate Tribunal Delhi Bench 'H', New Delhi in ITA No.1865/Del/2006 and 1866/Del/2006 relevant for the assessment years 2001-01 and 2001-02. Against the above order, the Revenue had preferred ITA No.1020/2007 which was dismissed on 30th October, 2007. ITA 1349/2007 Page 1 of 2 Following the orders passed in ITA No.1020/2007, this appeal is also dismissed. . MADAN B. LOKUR,J . V.B. GUPTA, J JANUARY 23, 2008 Bisht . . . ITA 1349/2007 Page 2 of 2

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