COMMISSIONER OF INCOME TAX vs. LODHI PROPERTY COMPANY LTD

ITA - 36 / 2010HC Delhi12 January 20101 pages

For Petitioner: SANJEEV SABHARWAL

AI SummaryDismissed

What did the High Court hold?

The High Court held that the question regarding the date of suspension of business for renovation is a pure finding of fact. Consequently, no substantial question of law arises for consideration before the High Court. Therefore, the appeal filed by the Revenue is dismissed. The ITAT's finding that the date of suspension of business for renovation was 31.10.2002 is upheld implicitly by the dismissal of the Revenue's appeal. No specific reasoning beyond identifying it as a finding of fact is provided.

What were the facts?

The appeal by the Commissioner of Income Tax (Revenue) is directed against the Income Tax Appellate Tribunal's (ITAT) order dated 08.05.2009, concerning assessment year 2003-2004. The dispute revolves around the date of suspension of business for renovation. The Revenue contended that the suspension date should be 20.05.2002, while the ITAT determined it to be 31.10.2002. The High Court of Delhi is hearing this appeal against the ITAT's order.

What were the issues?

1. Whether a substantial question of law arises from the Income Tax Appellate Tribunal's determination of the date of suspension of business for renovation. Assessee's Contention: Not recorded in the judgment. Revenue's Contention: The Revenue argued that the date of suspension of business for renovation ought to be 20.05.2002, as opposed to the date determined by the ITAT.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF DELHI AT NEW DELHI . ITA 36/2010 . COMMISSIONER OF INCOME TAX ..... Appellant Through : Mr Sanjeev Sabharwal . versus . LODHI PROPERTY COMPANY LTD ..... Respondent Through : Ms Swati Gupta for Mr Salil Kapoor . CORAM: HON'BLE MR JUSTICE BADAR DURREZ AHMED HON'BLE MR JUSTICE SIDDHARTH MRIDUL . O R D E R 12.01.2010 This appeal pertains to the assessment year 2003-2004 and is directed against the Income Tax Appellate Tribunal?s order dated 08.05.2009 passed in ITA No. 2515/Del/2007. The only question which is sought to be raised in the present appeal pertains to the date of suspension of business for renovation. According to the revenue, the date ought to be 20.05.2002, whereas the Income Tax Appellate Tribunal determined the said date as 31.10.2002. This is a pure finding of fact. No substantial question of law arises for our consideration. The appeal is dismissed. BADAR DURREZ AHMED, J . . . SIDDHARTH MRIDUL, J JANUARY 12, 2010 SR . . . 11

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