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

ITA - 259 / 2008HC Delhi31 March 20081 pages

For Petitioner: PREM LATA BANSAL

AI SummaryDismissed

What did the High Court hold?

The High Court held that no substantial question of law arises from the order passed by the Income Tax Appellate Tribunal (ITAT) dated January 25, 2007. This decision is based on the High Court's previous judgments in similar matters: Commissioner of Income Tax v. M/s. Dex Travel P. Ltd. (ITA No.922/2006) decided on October 5, 2007, and Commissioner of Income Tax (TDS) v. DGS Travels P. Ltd. (ITA No.94/2008) decided on February 22, 2008. The ratio decidendi is that if prior High Court decisions have established a precedent on the same issue, and no distinguishing facts are presented, then no substantial question of law arises for further consideration. Consequently, the appeal filed by the Revenue is dismissed. No specific operative directions like remand or deletion are mentioned, as the appeal itself is dismissed.

What were the facts?

The Revenue is aggrieved by an order dated January 25, 2007, passed by the Income Tax Appellate Tribunal (ITAT), Delhi Bench 'H'. The ITAT's order pertains to appeals ITA Nos. 3672 and 3673/Del/2005, relevant for Financial Years 2001-02 and 2002-03. The assessee is Debonar Tours and Travels Pvt. Ltd. The present appeal is filed by the Commissioner of Income Tax (TDS). The High Court of Delhi is considering the Revenue's appeal against the ITAT's decision. The amount in dispute is not specified in the judgment. The procedural history involves the ITAT passing an order, which the Revenue is now challenging before the High Court.

What were the issues?

1. Whether a substantial question of law arises from the ITAT's order dated January 25, 2007, for the Financial Years 2001-02 and 2002-03, concerning the appeal filed by the Commissioner of Income Tax (TDS) against Debonar Tours and Travels Pvt. Ltd.? The Revenue's contention is that a substantial question of law does arise, leading to the present appeal. The Revenue relies on the fact that they are aggrieved by the ITAT's order. The Respondent (assessee) has not recorded any specific arguments in this excerpt. However, the High Court's decision is based on its prior rulings. The Revenue's argument is implicitly that the ITAT's order was erroneous, necessitating an appeal. The judgment refers to decisions in ITA No.922/2006 (Commissioner of Income Tax v. M/s. Dex Travel P. Ltd.) and ITA No.94/2008 (Commissioner of Income Tax (TDS) v. DGS Travels P. Ltd.) as the basis for its conclusion.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF DELHI AT NEW DELHI . ITA 259/2008 . 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 259/2008 Page 1 of 2 The appeal is dismissed. . . MADAN B. LOKUR, J . . . V.B. GUPTA, J MARCH 31, 2008 rs . . . . . . . . . . . . . . ITA 259/2008 Page 2 of 2 . .

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