CIT vs. MOTHER DAIRY FOOD PROCESSING LTD

ITA - 310 / 2011HC Delhi30 January 20122 pages

For Petitioner: KAMAL SAWHNEY,C.S. AGGARWAL

AI SummaryRemanded

What did the High Court hold?

The provided judgment excerpt does not contain the findings of the Tribunal on any specific issues. It merely states that the orders for these appeals are to be found in ITA No. 1925/2010. Consequently, there is no reasoning provided, no ratio decidendi established, and no operative directions such as remand or deletion are mentioned. Any issue expressly left undecided is also not recorded. The excerpt is purely procedural, directing the reader to another case for the substantive decision.

What were the facts?

These appeals by the Commissioner of Income Tax (CIT) are against the orders of the Income Tax Appellate Tribunal (ITAT). The respondent in these appeals is Mother Dairy India Ltd. and Mother Dairy Food Processing Ltd. The judgment states that for orders, reference should be made to ITA No. 1925/2010. The specific assessment years, the amounts in dispute, and the procedural history leading to the ITAT's decision are not detailed in this excerpt. The appeals were reserved on December 19, 2011, and decided on January 30, 2012.

What were the issues?

The provided text does not contain the specific issues that the Tribunal had to decide, nor does it record the arguments presented by either the assessee or the revenue. It only indicates that the judgment for these appeals is to be found in ITA No. 1925/2010. Therefore, the questions of law or mixed law and fact, the relevant provisions of the Income Tax Act, and the contentions of the parties, including any reliance on authorities, circulars, or precedents, are not available in this excerpt.

AI-generated summary — verify with the full judgment below

ITAs 313/11, 310/11, 319/11 & 312/11 Page 1 of 2

* IN THE HIGH COURT OF DELHI AT NEW DELHI

Reserved on :19th December, 2011. % Date of Decision January 30, 2012.

ITA NO.313/2011

COMISSIONER OF INCOME TAX

.... Appellant Through Ms. Rashmi Chopra, sr. standing counsel

VERSUS

MOTHER DAIRY INDIA LTD. …..Respondent Through Mr. C S Aggarwal, Sr. Adv. with Mr. Prakash Kumar, Adv.

ITA NO.310/2011 +

ITA NO.319/2011 +

ITA NO.312/2011

COMMISSIONER OF INCOME TAX

..... Appellant

Through: Ms. Rashmi Chopra, sr. standing counsel

versus

MOTHER DAIRY FOOD PROCESSING LTD. .... Respondent Through Mr. C.S.Aggarwal, Sr. Adv. with Mr. Prakash Kumar, Adv.

CORAM: HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MR. JUSTICE R.V. EASWAR 2012:DHC:654-DB

ITAs 313/11, 310/11, 319/11 & 312/11 Page 2 of 2

Whether Reporters of local papers may be allowed to see the judgment?

To be referred to the Reporters or not ?

Whether the judgment should be reported in the Digest?

R.V. EASWAR, J.:

For orders, see ITA No.1925/2010.

(R.V. EASWAR)

JUDGE

(SANJIV KHANNA) JUDGE

January 30, 2012 vld/Bisht

2012:DHC:654-DB

Recent GST High Court judgments

Search GST case law →