COMMISSIONER OF INCOME TAX vs. JAI PARAVBOLIC SPRING LTD

ITA - 180 / 2010HC Delhi26 February 20101 pages

For Petitioner: SANJEEV SABHARWAL

AI SummaryDismissed

What did the High Court hold?

The High Court of Delhi, upon reviewing the ITAT's order and considering the arguments presented, concluded that no substantial question of law arose for its consideration. Consequently, the Court found no reason to interfere with the impugned order passed by the Tribunal. This conclusion was reached after considering a similar appeal filed by the Revenue for the assessment year 2004-2005, which involved the same issue. The Court's decision was based on the absence of a substantial question of law, rather than a determination on the merits of the ITAT's findings. The operative direction was to dismiss the appeal.

What were the facts?

The appeal arises from the Income Tax Appellate Tribunal's (ITAT) order dated July 6, 2009, which pertained to assessment year 2003-2004. The ITAT's order was a consolidated one covering assessment years 2003-2004 and 2004-2005. The Revenue had also filed a separate appeal (ITA 128/2010) concerning the assessment year 2004-2005, which involved the same issue. The High Court of Delhi heard the Revenue's appeal in ITA 128/2010 on February 8, 2010.

What were the issues?

1. Whether a substantial question of law arises for consideration in the appeal filed by the Revenue against the ITAT's order for assessment year 2003-2004. The Revenue contended that the ITAT's order was erroneous and that a substantial question of law did arise. The Assessee argued that no substantial question of law arose from the ITAT's order, and therefore, the appeal should be dismissed. The judgment does not explicitly detail the specific grounds or arguments raised by either party concerning the merits of the ITAT's decision, focusing instead on the procedural aspect of whether a substantial question of law was present.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF DELHI AT NEW DELHI . ITA 180/2010 . COMMISSIONER OF INCOME TAX ..... Appellant Through : Mr Sanjeev Sabharwal . versus . JAI PARAVBOLIC SPRING LTD ..... Respondent Through : Mr O. P. Sapra with Mr Sandeep Sapra . CORAM: HON'BLE MR JUSTICE BADAR DURREZ AHMED HON'BLE MR JUSTICE SIDDHARTH MRIDUL . O R D E R 26.02.2010 The present appeal arises out of the Income Tax Appellate Tribunal?s order dated 06.07.2009 in respect of the assessment year 2003-2004 The said order was a common order for the assessment years 2003-2004 and 2004-2005. The same issue was involved in the assessment year 2004-2005 and the revenue had filed an appeal in respect thereof being ITA 128/2010. The said appeal came up for hearing before this Court on 08.02.2010, when we found that there was no reason to interfere with the impugned order passed by the Tribunal and no substantial question of law arose for our consideration. The same conclusion would apply to the present appeal also. The appeal is dismissed. BADAR DURREZ AHMED, J . . SIDDHARTH MRIDUL, J FEBRUARY 26, 2010 SR . . . 2

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