STEEL AUTHORITY OF INDIA LTD vs. COMMISSIONER OF INCOME TAX

ITA - 38 / 2010HC Delhi11 January 20101 pages

For Petitioner: MONIKA GARG

AI SummaryWithdrawn

What did the High Court hold?

The High Court disposed of the appeal. The Court noted that the appellant had filed an application before the High Powered Committee on Disputes for permission to file and pursue the appeal, and this application was pending. Since clearance had not yet been granted by the Committee, the High Court disposed of the appeal. The appellant was granted liberty to approach the High Court again in case permission was granted by the Committee. This liberty was conditional on the appellant approaching the High Court within 15 days of receiving the order granting permission. The Court did not decide the merits of the appeal itself.

What were the facts?

The appellant, Steel Authority of India Limited, filed an appeal before the High Court of Delhi. The appeal was against an order or action by the Commissioner of Income Tax. The assessment year(s) and the specific order under challenge are not detailed in this judgment. The procedural history indicates that the appellant had filed an application seeking permission to file and pursue this appeal before the High Powered Committee on Disputes, and this application was pending. The High Court was informed that clearance from the Committee had not yet been granted.

What were the issues?

1. Whether the appeal is maintainable before the High Court in the absence of clearance from the High Powered Committee on Disputes? (Question of procedure/maintainability) The appellant contended that an application for permission to file and pursue the appeal had been filed before the High Powered Committee on Disputes and was pending. The appellant's counsel stated this fact to the Court. The revenue's contentions are not recorded in the judgment. No specific provisions of the Income Tax Act were named in relation to the issue of maintainability.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF DELHI AT NEW DELHI . ITA 38/2010 . STEEL AUTHORITY OF INDIA LTD ..... Appellant Through : Mr S. Ganesh, Sr Advocate with Ms Monika Garg . versus . COMMISSIONER OF INCOME TAX ..... Respondent Through : Ms Rashmi Chopra . CORAM: HON'BLE MR JUSTICE BADAR DURREZ AHMED HON'BLE MR JUSTICE SIDDHARTH MRIDUL . O R D E R 11.01.2010 The learned counsel for the appellant (Steel Authority of India Limited) states that an application seeking permission to file and pursue this appeal before this Court has already been filed before the High Powered Committee on Disputes and the said application is pending before the said Committee. In view of the fact that clearance has not yet been granted, we dispose of this appeal with liberty to the petitioner to approach this Court in case . . permission is granted provided that the appellant approaches this Court within 15 days of the receipt of the order granting permission, if any. The appeal stands disposed of. . BADAR DURREZ AHMED, J . . . SIDDHARTH MRIDUL, J JANUARY 11, 2010 SR . 27

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