COMMISSIONER OF INCOME TAX DELHI CENTRAL -III vs. LAXMAN DAS

ITA - 407 / 2013HC Delhi11 September 20131 pages

For Petitioner: SANJEEV SABHARWAL

AI SummaryPartly Allowed

What did the High Court hold?

The High Court of Delhi, comprising Hon'ble Mr. Justice Sanjiv Khanna and Hon'ble Mr. Justice Sanjeev Sachdeva, decided to issue notice in both appeals, ITA 407/2013 and ITA 408/2013. This decision was made despite a circulated adjournment slip, considering that notice had already been issued in connected matters for November 18, 2013. The notice is made returnable on November 18, 2013. The Court granted exemption in CM No.12623/2013 in ITA 408/2013, subject to all just exceptions. No findings on the merits of the appeals or any substantive legal principles were discussed or decided in this excerpt.

What were the facts?

These are two appeals, ITA 407/2013 and ITA 408/2013, filed by the Commissioner of Income Tax Delhi Central - III against the respondents Laxman Das and Ved Prakash, respectively. The appeals are before the High Court of Delhi. The judgment records that an adjournment slip was circulated, but notice had already been issued in connected matters for November 18, 2013. The Court decided to issue notice in these appeals as well, returnable on November 18, 2013. No specific assessment years, amounts in dispute, or the nature of the orders or actions under challenge are mentioned in this excerpt.

What were the issues?

The judgment does not record any specific issues that the Tribunal had to decide, nor does it detail the arguments presented by either the assessee or the revenue. The excerpt focuses solely on the procedural aspect of issuing notice for the appeals before the High Court. Therefore, no questions of law or fact, or contentions of the parties, are recorded.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF DELHI AT NEW DELHI . ITA 407/2013 . COMMISSIONER OF INCOME TAX DELHI CENTRAL - III ..... Appellant . Through: Mr.Puneet Gupta, Jr. Standing . counsel. . . . versus . . . LAXMAN DAS ..... Respondent . Through: . . . ITA 408/2013 . COMMISSIONER OF INCOME TAX DELHI CENTRAL - III ..... Appellant . Through: Mr.Puneet Gupta, Jr. Standing . counsel. . . . versus . . . VED PRAKASH ..... Respondent . Through: . . . CORAM: . HON'BLE MR. JUSTICE SANJIV KHANNA . HON'BLE MR. JUSTICE SANJEEV SACHDEVA . O R D E R . 11.09.2013 . CM No.12623/2013 (for exemption) in ITA 408/2013 . Exemption allowed, subject to all just exceptions. . ITA No.407/2013 and ITA 408/2013 . Though adjournment slip has been circulated, it is brought to our notice that we have already issued notice in connected matters for 18th November, 2013. . Issue notice, returnable on 18th November, 2013. . . . . . . . SANJIV KHANNA, J . . . . . SANJEEV SACHDEVA, J . SEPTEMBER 11, 2013/sv . $ 11 .

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