SIDWAL REFRIGERATION IND. LTD. vs. DEPUTY COMMISSIONER OF INCOME TAX

ITA - 160 / 2008HC Delhi23 December 20091 pages

For Petitioner: RAJIV MEHRA

AI SummaryRemanded

What did the High Court hold?

As the provided text is a very brief order referring to another case for the actual decision, it does not contain any findings or reasoning by the Tribunal on any specific issues. Therefore, it is not possible to state what the Tribunal decided, the reasoning behind its decision, or the ratio decidendi. No operative directions or relief granted are mentioned, and no issues were expressly left undecided. The judgment does not provide any basis for determining the outcome or the principles that can be cited from it.

What were the facts?

This case involves an appeal filed by Sidwal Refrigeration Ind. Ltd. (the assessee) against an order passed by the Deputy Commissioner of Income Tax, Circle-8(1) (the revenue). The specific assessment year(s) and the nature of the order or action under challenge are not detailed in the provided text. The procedural history leading to this appeal is also not elaborated upon. The judgment simply states that it is for orders to be seen in ITA No. 1154/2009, indicating a cross-reference or a related matter. The amount in dispute, if any, is not mentioned.

What were the issues?

The provided text does not contain any information regarding the specific issues that the Tribunal had to decide, nor does it record the arguments presented by either the assessee or the revenue. Consequently, it is not possible to frame the questions of law or mixed law and fact, name the relevant provisions of the Income Tax Act, or detail the contentions and authorities relied upon by each side. The judgment is silent on these aspects.

AI-generated summary — verify with the full judgment below

* IN THE HIGH COURT OF DELHI AT NEW DELHI

Reserved on: 25th November,2009

Date of Decision: 23rd December, 2009

+ ITA 160/2008

SIDWAL REFRIGERATION IND. LTD.

..... Appellant

Through: Mr. R.M. Mehta with Mr. Bharat Beriwal, Advs.

versus

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-8(1)

..... Respondent

Through: Mr. Sanjeev Sabharwal, Adv.

% CORAM:

HON'BLE MR. JUSTICE A.K. SIKRI

HON'BLE MR. JUSTICE SIDDHARTH MRIDUL 1. Whether reporters of local papers may be allowed to see the judgment?

To be referred to the Reporter or not?

Whether the judgment should be reported in

the Digest?

J U D G M E N T

A.K. SIKRI, J.

For orders see ITA No. 1154/2009.

A.K. SIKRI, J.

SIDDHARTH MRIDUL, J.

DECEMBER 23, 2009 mk

2009:DHC:5663-DB

Recent GST High Court judgments

Search GST case law →