CIT vs. NANDITA SONI

ITA - 140 / 2013HC Delhi22 March 20131 pages

For Petitioner: KAMALSAWHNEY

AI SummaryDismissed

What did the High Court hold?

The High Court held that the issue raised by the Revenue in the present appeal is covered by the decision of a Division Bench of the same court in the case of Arun Shungloo Trust v. CIT, decided on February 13, 2012. Consequently, following the precedent established in the Arun Shungloo Trust case, the High Court dismissed the appeal filed by the Revenue. The ratio decidendi is that if an issue is squarely covered by a binding precedent from a higher court or a coordinate bench of the same court, the appeal raising that issue should be dismissed. No specific relief was granted to the assessee as the appeal was dismissed on a preliminary ground of being covered by precedent. No issues were left undecided.

What were the facts?

The Revenue has filed this appeal against the order passed by the Income Tax Appellate Tribunal (ITAT) on February 6, 2012, concerning assessment year 2008-09. The appeal challenges the ITAT's decision in ITA 5428/Del/2011. The High Court of Delhi is hearing the appeal. The assessee is Nandita Soni, and the appellant is the Commissioner of Income Tax (CIT). The procedural history involves the ITAT passing an order which the Revenue is now appealing before the High Court.

What were the issues?

1. Whether the issue sought to be raised by the Revenue in the present appeal is covered by a previous decision of a Division Bench of the High Court. The Revenue's contention is that the issue is indeed covered by the decision in Arun Shungloo Trust v. CIT: ITA 116/2011, decided on February 13, 2012. The judgment does not record any specific arguments from the assessee on this point, but the court's decision implies that the assessee would have relied on the precedent if it were favorable to them, or that the court found the precedent directly applicable to the Revenue's appeal.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF DELHI AT NEW DELHI . . . ITA 140/2013 . . . CIT ..... Appellant . Through : Mr Kamal Sawhney with Mr Shashank . Singh . . . versus . . . NANDITA SONI ..... Respondent . Through : Mr Vikas Aggarwal . . . CORAM: . HON'BLE MR JUSTICE BADAR DURREZ AHMED . HON'BLE MR JUSTICE R.V.EASWAR . . . O R D E R . 22.03.2013 . . . This appeal is directed against the order passed by the Tribunal on 06.02.2012 in ITA 5428/Del/2011 relating to the assessment year 2008-09. . The issue sought to be raised in the present appeal stands covered . against the revenue by virtue of the decision of a Division Bench of this Court in the case of Arun Shungloo Trust v. CIT: ITA 116/2011 decided on 13.02.2012. . Consequently, following the said decision in Arun Shungloo Trust (supra), the appeal is dismissed. . BADAR DURREZ AHMED, J . . . . . . . R.V.EASWAR, J . MARCH 22, 2013 . SR . . . $ 1 .

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