COMMISSIONER OF INCOME TAX vs. S.R.F. LIMITED

ITA - 374 / 2008HC Delhi29 April 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. This conclusion was based on the submission made by the learned counsel for the Revenue, who fairly conceded that in light of the High Court's prior decision in Commissioner of Income Tax v. Woodward Governor India P. Ltd., [2007] 294 ITR 451 (Delhi), no substantial question of law was present. Consequently, the High Court dismissed the appeal filed by the Revenue. The specific findings of the ITAT on the merits of the case are not detailed as the appeal was disposed of on the preliminary ground of absence of a substantial question of law.

What were the facts?

The Revenue, represented by the Commissioner of Income Tax, filed an appeal before the High Court of Delhi against an order dated 17th July, 2008, passed by the Income Tax Appellate Tribunal (ITAT), Delhi Bench 'B'. The ITAT's order pertained to appeal numbers ITA Nos. 2724/Del/2004 and 2725/Del/2004, concerning the Assessment Years 1998-99 and 1999-2000. The assessee in this matter is S.R.F. Limited. The appeal was filed by the Revenue challenging the ITAT's decision.

What were the issues?

1. Whether a substantial question of law arises from the order of the Income Tax Appellate Tribunal dated 17th July, 2008, for the Assessment Years 1998-99 and 1999-2000. The Revenue contended that in view of the decision of the High Court in Commissioner of Income Tax v. Woodward Governor India P. Ltd., [2007] 294 ITR 451 (Delhi), no substantial question of law arises from the impugned ITAT order. The judgment does not record any specific arguments from the assessee.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF DELHI AT NEW DELHI . ITA 374/2008 . COMMISSIONER OF INCOME TAX ..... Appellant Through Mrs. P.L. Bansal, Adv. . versus . . S.R.F. LIMITED ... Respondent Through Mr. Sandeep Karhail, Adv. . . CORAM: HON'BLE MR. JUSTICE MADAN B. LOKUR HON'BLE MR. JUSTICE MANMOHAN SINGH . . O R D E R 29.04.2008 . . The Revenue is aggrieved by an order dated 17th July, 2008 passed by the Income Tax Appellate Tribunal, Delhi Bench ?B? in ITA Nos. 2724/Del/2004 and 2725/Del/2004 relevant for the Assessment Years 1998-99 and 1999-2000. Learned counsel for the Revenue fairly submits that in view of the decision of this Court in Commissioner of Income Tax v. Woodward Governor India P. Ltd., [2007] 294 ITR 451 (Delhi), no substantial question . ITA No. 374/2008 Page 1 of 2 of law arises. The appeal is dismissed. . . MADAN B. LOKUR, J . . . MANMOHAN SINGH, J . . APRIL 29, 2008 vk . . . . . . . . . . . . . . . . . . . . . . . . . ITA No. 374/2008 Page 2 of 2 .

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