COMMISSIONER OF INCOME TAX vs. U.P.DISTILLERS ASSOCIATION

ITA - 232 / 2008HC Delhi25 March 20081 pages

For Petitioner: R.D.JOLLY

AI SummaryDismissed

What did the High Court hold?

The High Court held that no substantial question of law arises for consideration in the present appeal. This conclusion is based on two primary reasons. Firstly, the admitted position is that the tax effect in this case is nil. Secondly, and more significantly, the Revenue's appeal in respect of the same assessee for an earlier assessment year (ITA No. 112/2008) was dismissed by the High Court on 4th March, 2008. The ratio decidendi is that when the tax effect is nil and a similar appeal for a prior period involving the same assessee has already been dismissed, there is no substantial question of law warranting further adjudication. The appeal was dismissed.

What were the facts?

The Revenue is aggrieved by an order dated 16th May, 2007, passed by the Income Tax Appellate Tribunal (ITAT), Delhi Bench 'F', in ITA No. 2590/D/2006, pertaining to the assessment year 2003-04. The assessee is U.P. Distillers Association. The tax effect in this case is nil. Furthermore, an appeal filed by the Revenue concerning the same assessee for an earlier assessment year, ITA No. 112/2008, was dismissed by the High Court on 4th March, 2008. The present appeal is filed by the Commissioner of Income Tax.

What were the issues?

1. Whether a substantial question of law arises for consideration in the present appeal, given the facts and circumstances of the case. The Revenue's contention is that the appeal raises a substantial question of law. However, the judgment notes that the tax effect in this case is nil. Additionally, the Revenue's own appeal for an earlier assessment year, involving the same assessee, was dismissed by the High Court. The judgment does not record any specific arguments made by the assessee.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF DELHI AT NEW DELHI . ITA 232/2008 . COMMISSIONER OF INCOME TAX ..... Appellant Through:Mr.R.D.Jolly, Adv. . versus . . U.P.DISTILLERS ASSOCIATION ..... Respondent Through . CORAM: HON'BLE MR. JUSTICE MADAN B. LOKUR HON'BLE MR. JUSTICE V.B. GUPTA . O R D E R 25.03.2008 The Revenue is aggrieved by an order dated 16th May, 2007 passed by the Income Tax Appellate Tribunal Delhi Bench ?F? in ITA No.2590/D/2006 relevant for the assessment year 2003-04. The admitted position is that the tax effect in this case is nil. Even otherwise, the admitted position is that in view of the decision in respect of the same Assessee for an earlier assessment year, an appeal filed by the Revenue being ITA No.112/2008 was dismissed on 4th March, 2008. . ITA 232/2008 Page 1 of 2 In view of the above, no substantial question of law arises for consideration. Dismissed. . . MADAN B. LOKUR, J . . . . V.B. GUPTA, J MARCH 25, 2008 Bisht . . . ITA 232/2008 Page 2 of 2 .

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