PR. COMMISSIONER OFINCOME TAX (CENTRAL)-I vs. GLOBAL HERITAGE VENTURE LTD.

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ITA - 373 / 2015HC Delhi08 July 20151 pages
For Petitioner: KAMAL SAWHNEY
AI SummaryDismissed

What did the High Court hold?

The High Court held that the appeal is covered by the judgment of the Delhi High Court in Pepsi India Holdings P. Ltd. v. ACIT (2014) 50 Taxmann.com 299 (Delhi). The reasoning is based on the concession made by the learned counsel for the Appellant (Revenue). The ratio decidendi is that if a matter is squarely covered by a precedent of the jurisdictional High Court, the appeal should be dismissed. The operative direction is that the appeal is dismissed. No issues were left undecided.

What were the facts?

This case involves an appeal by the Pr. Commissioner of Income Tax (Central)-I against an order concerning Global Heritage Venture Ltd. The specific assessment year(s) are not mentioned in the provided text. The appeal challenges an order passed by an Income Tax Appellate Tribunal (ITAT) or a similar authority, though the specific order or action under challenge is not detailed. The amount in dispute is also not stated. The procedural history is limited to the fact that the Revenue has filed this appeal before the High Court.

What were the issues?

1. Whether the present appeal is covered by the judgment of the Delhi High Court in Pepsi India Holdings P. Ltd. v. ACIT (2014) 50 Taxmann.com 299 (Delhi)? (Question of law) The Revenue, through its learned counsel, conceded that the matter stands covered against it by the aforementioned judgment. No arguments were recorded for the Respondent (assessee).

AI-generated summary — verify with the full judgment below

$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI 4. +

ITA 373/2015

PR. COMMISSIONER OFINCOME TAX (CENTRAL)-I

..... Appellant Through: Mr. Kamal Sawhney, Senior Standing counsel with Mr. Raghuvendra Singh and Mr. Shikhar Garg, Advocates.

versus

GLOBAL HERITAGE VENTURE LTD.

..... Respondent

CORAM: HON’BLE DR. JUSTICE S. MURALIDHAR HON'BLE MR. JUSTICE VIBHU BAKHRU

O R D E R %

08.07.2015

1.

It is not disputed by learned counsel for the Appellant that the matter stands covered against the Revenue by virtue of the judgment of this Court in Pepsi India Holdings P. Ltd. v. ACIT (2014) 50 Taxmann.com 299 (Delhi). 2. Accordingly, the appeal is dismissed.

S. MURALIDHAR, J

VIBHU BAKHRU, J JULY 08, 2015/dn This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 14:34:28

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