COMMISSIONER OF INCOME TAX DEL vs. M/S DEWAN CHAND SATYAPAL

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ITA - 1411 / 2006HC Delhi21 December 20122 pages
For Petitioner: P.L BANSAL
AI SummaryAllowed

What did the High Court hold?

The High Court allowed the present appeals (ITA Nos. 1411/2006 and 1541/2006) in view of its separate judgment delivered on the same day in ITA No. 87/2003, titled Commissioner of Income Tax Vs. M/s Dewan Chand Satyapal. The reasoning and the specific findings of the prior judgment, which form the basis for allowing these appeals, are not elaborated upon in this excerpt. Therefore, the specific issues decided, the reasoning applied, and the operative directions for these particular appeals are not detailed here, other than the fact that they were allowed based on the precedent set in the related case.

What were the facts?

These are two appeals, ITA Nos. 1411/2006 and 1541/2006, filed by the Commissioner of Income Tax (Revenue) against M/s. Dewan Chand Satyapal (Assessee). The appeals were heard by the High Court of Delhi. The judgment was reserved on December 5, 2012, and pronounced on December 21, 2012. The appeals were allowed by the High Court in view of a separate judgment passed on the same day in ITA No. 87/2003, titled Commissioner of Income Tax Vs. M/s Dewan Chand Satyapal. No specific assessment years, amounts in dispute, or detailed procedural history are recorded in this excerpt.

What were the issues?

The High Court had to decide the appeals filed by the Revenue. The judgment states that the present appeals are allowed in view of a separate judgment passed in ITA No. 87/2003. The specific questions of law or mixed law and fact that the Tribunal had to decide, and the contentions of the assessee and the revenue, are not detailed in this excerpt. The judgment does not record any arguments made by either side for these specific appeals, but rather refers to a prior judgment.

AI-generated summary — verify with the full judgment below

ITA Nos.1411 & 1541/06 Page 1

* IN THE HIGH COURT OF DELHI AT NEW DELHI

RESERVED ON : 05.12.2012 PRONOUNCED ON: 21.12.2012

ITA NO. 1411/2006

COMMISSIONER OF INCOME TAX

…………..Appellant

Through : Sh. Sanjeev Sabharwal, Sr. Standing Counsel with Ms. Gayatri Verma and Sh. Puneet Gupta, Jr. Standing Counsel.

Vs.

M/S. DEWAN CHAND SATYAPAL

………… Respondent

Through : Sh. M.S. Syali, Sr. Advocate with Sh. Satyen Sethi, Sh. Arta Trana Panda, Ms. Husnal Syali, Sh. Mayank Nagi and Sh. Rahul Sateeja, Advocates.

ITA NO. 1541/2006

COMMISSIONER OF INCOME TAX

…………..Appellant

Through : Sh. Sanjeev Sabharwal, Sr. Standing Counsel with Ms. Gayatri Verma and Sh. Puneet Gupta, Jr. Standing Counsel.

Vs.

DEWAN CHAND SATYAPAL

………… Respondent

Through : Sh. M.S. Syali, Sr. Advocate with Sh. Satyen Sethi, Sh. Arta Trana Panda, Ms. Husnal Syali, Sh. Mayank Nagi and Sh. Rahul Sateeja, Advocates.

2012:DHC:7645-DB

ITA Nos.1411 & 1541/06 Page 2

CORAM:

MR. JUSTICE S. RAVINDRA BHAT MR. JUSTICE R.V. EASWAR

MR. JUSTICE S.RAVINDRA BHAT % 1. The present appeals are allowed in view of the separate judgment passed today in ITA No.87/2003 titled Commissioner of Income Tax Vs. M/s Dewan Chand Satyapal.

S. RAVINDRA BHAT

(JUDGE)

R.V. EASWAR

(JUDGE) December 21, 2012

2012:DHC:7645-DB

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