COMMISSIONER OF INCOME TAX vs. INDIAN OIL PANIPAT POWER CONSURTIUM LTD

ITA - 1481 / 2010HC Delhi28 September 20102 pages

For Petitioner: SANJEEV SABHARWAL

AI SummaryDismissed

What did the High Court hold?

The High Court dismissed the Revenue's appeal. The Court found that the Tribunal had dismissed the Revenue's appeal by relying on its own prior judgment in ITA Nos. 1156 & 1157/2007, which was rendered by a Coordinate Bench of the High Court. That earlier judgment had dealt with similar issues for the respondent-assessee for Assessment Years 2001-02 and 2002-03. Consequently, following the precedent set by the Coordinate Bench, the High Court saw no reason to interfere with the Tribunal's order for Assessment Year 2003-04. The appeal was dismissed without any order as to costs. No specific issue was left undecided.

What were the facts?

The Commissioner of Income Tax (Revenue) filed an appeal under Section 260A of the Income Tax Act, 1961, challenging an order dated September 18, 2009, passed by the Income Tax Appellate Tribunal (Tribunal). The appeal pertains to Assessment Year 2003-04. The Tribunal had dismissed the Revenue's appeal. The High Court noted that the Tribunal's decision was based on a prior judgment of the same Court in ITA Nos. 1156 & 1157/2007, which dealt with similar issues for the respondent-assessee for Assessment Years 2001-02 and 2002-03. The present appeal was filed by the Revenue against Indian Oil Panipat Power Consortium Ltd.

What were the issues?

1. Whether the High Court should uphold the Tribunal's order dismissing the Revenue's appeal for Assessment Year 2003-04, when the Tribunal relied on a previous High Court judgment concerning the same assessee for earlier assessment years. Assessee's Contention: The judgment does not record any specific contentions made by the assessee before the High Court. However, the Tribunal's decision, which was upheld, implies that the assessee's position aligned with the High Court's earlier ruling. Revenue's Contention: The Revenue challenged the Tribunal's order. The judgment does not detail the specific arguments presented by the Revenue before the High Court, other than their challenge to the Tribunal's decision.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

#10 $~ * IN THE HIGH COURT OF DELHI AT NEW DELHI

+ ITA 1481/2010

THE COMMISSIONER OF INCOME TAX ..... Appellant Through: Mr. Sanjeev Sabharwal, Advocate

versus

INDIAN OIL PANIPAT POWER CONSORTIUM LTD.

..... Respondent

Through: None

Date of Decision: 28th September, 2010

CORAM: HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE MANMOHAN

Whether the Reporters of local papers may be allowed to see the judgment? No 2. To be referred to the Reporter or not?

Whether the judgment should be reported in the Digest?

MANMOHAN, J

The present appeal has been filed under Section 260A of Income Tax Act, 1961 challenging the order dated 18th September, 2009 passed by the Income Tax Appellate Tribunal (in short “Tribunal”) in ITA No. 729/Del/2006, for the Assessment Year 2003-04. 2. On a perusal of the impugned order, it is apparent that the Tribunal has dismissed the Revenue’s appeal relying upon the judgment of this Court in ITA Nos. 1156 & 1157/2007 in the case of the respondent-assessee itself wherein similar issue had been rejected by 2010:DHC:4857-DB

this Court in respect of assessments for assessment years 2001-02 and 2002-03. Consequently, following the judgment of the Coordinate Bench of this Court in ITA Nos. 1156 & 1157/2007, we dismiss the present quantum appeal but without any order as to costs.

MANMOHAN, J

CHIEF JUSTICE SEPTEMBER 28, 2010 ng 2010:DHC:4857-DB

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