COMMISSIONER OF INCOME TAX (TDS) vs. DEBONAR TOURS & TRAVELS P.LTD.

ITA - 258 / 2008HC Delhi31 March 20081 pages

For Petitioner: PREM LATA BANSAL

AI SummaryDismissed

What did the High Court hold?

The High Court of Delhi held that no substantial question of law arises from the order of the Income Tax Appellate Tribunal dated January 25, 2007. This decision is based on the High Court's prior judgments in similar cases: ITA No. 922/2006 (Commissioner of Income Tax v. M/s. Dex Travel P. Ltd.) decided on October 5, 2007, and ITA No. 94/2008 (Commissioner of Income Tax (TDS) v. DGS Travels P. Ltd.) decided on February 22, 2008. The reasoning is that these precedents establish that appeals of this nature do not present a substantial question of law. Therefore, the appeal filed by the Revenue is dismissed. No specific relief is granted to the assessee, nor is any issue left undecided, as the appeal itself is dismissed on a preliminary ground.

What were the facts?

The Revenue, Commissioner of Income Tax (TDS), is aggrieved by an order dated January 25, 2007, passed by the Income Tax Appellate Tribunal (ITAT), Delhi Bench 'H'. This order pertains to ITA Nos. 3672 and 3673/Del/2005, relevant for the Financial Years 2001-02 and 2002-03. The assessee is Debonar Tours and Travels Pvt. Ltd. The High Court of Delhi is hearing the appeal filed by the Revenue against the ITAT's decision. The procedural history indicates that the Revenue has filed this appeal before the High Court challenging the ITAT's order.

What were the issues?

1. Whether a substantial question of law arises from the Income Tax Appellate Tribunal's order dated January 25, 2007, for the Financial Years 2001-02 and 2002-03. The Revenue's contention is that a substantial question of law does arise, necessitating the appeal to the High Court. The Revenue relies on the fact that they are aggrieved by the ITAT's order. The judgment does not record any specific arguments from the Revenue regarding the substantive issues decided by the ITAT. The Respondent (assessee) has not presented any arguments in the provided text. The High Court's decision is based on its own prior rulings.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF DELHI AT NEW DELHI . ITA 258/2008 . COMMISSIONER OF INCOME TAX (TDS) ..... Appellant Through Ms. P.L. Bansal, Adv. versus . DEBONAR TOURS and TRAVELS P.LTD. ..... Respondent Through . CORAM: HON'BLE MR. JUSTICE MADAN B. LOKUR HON'BLE MR. JUSTICE V.B. GUPTA . O R D E R 31.03.2008 . The Revenue is aggrieved by an order dated 25th January, 2007 passed by the Income Tax Appellate Tribunal, Delhi Bench ?H? in ITA No. 3672 and 3673/Del/2005 relevant for the Financial Years 2001-02 and 2002-03. The admitted position is that in view of the decision of this Court in ITA No.922/2006 (Commissioner of Income Tax v. M/s. Dex Travel P. Ltd.) decided on 5th October, 2007 and ITA No.94/2008 (Commissioner of Income Tax (TDS) v. DGS Travels P. Ltd.) decided on 22nd February, 2008, no substantial question of law arises. ITA 258/2008 Page 1 of 2 The appeal is dismissed. . . MADAN B. LOKUR, J . . . V.B. GUPTA, J MARCH 31, 2008 rs . . . . . . . . . . . . . . . . ITA 258/2008 Page 2 of 2 . . . . .

Recent GST High Court judgments

Search GST case law →