THE COMMISSIONER OF INCOME TAX vs. DELHI PUBLIC SCHOOL

ITA - 414 / 2009HC Delhi31 October 20111 pages

For Petitioner: RASHMI CHOPRA

AI SummaryDismissed

What did the High Court hold?

The provided text is an introductory part of a High Court judgment and does not contain the Tribunal's decision, reasoning, ratio, or operative directions. It merely states the parties involved, the date of the decision, and administrative details regarding reporting. Therefore, no findings on any issues, reasoning, ratio, or operative directions can be extracted from this excerpt.

What were the facts?

The appeals were filed by the Commissioner of Income Tax (Revenue) against the orders of the Income Tax Appellate Tribunal (ITAT). The respondent is Delhi Public School. The assessment years are not explicitly stated in the provided text, nor is the specific order or action under challenge. The amount in dispute is also not mentioned. The procedural history indicates that the High Court of Delhi reserved the judgment on September 21, 2011, and delivered the decision on October 31, 2011. The judgment is to be referred to the reporter and reported in the digest.

What were the issues?

The provided text does not contain the specific issues that the Tribunal had to decide, nor does it record the arguments made by the assessee or the revenue. Therefore, the questions of law or mixed law and fact, the relevant provisions of the Income Tax Act, and the authorities, circulars, or precedents relied upon by either side cannot be identified from this excerpt.

AI-generated summary — verify with the full judgment below

* IN THE HIGH COURT OF DELHI AT NEW DELHI

Reserved on: 21st September, 2011 %

Date of decision: 31st October, 2011

+ ITA NO.345/2009, ITA NO.414/2009, ITA NO.458/2009, ITA NO.780/2009 & ITA NO.787/2009

All titled as: COMMISSIONER OF INCOME TAX

…..Appellant Through: Ms. Rashmi Chopra, Advocate.

-versus-

DELHI PUBLIC SCHOOL

.....Respondent Through: Mr. Ajay Vohra, Advocate with Ms. Kavita Jha, Advocate and Mr. Somnath Shukla, Advocate.

CORAM:

HON'BLE THE ACTING CHIEF JUSTICE

HON'BLE MR. JUSTICE SIDDHARTH MRIDUL

Whether reporters of local papers may be allowed to see the Judgment? No.

To be referred to the Reporter or not? No. 3. Whether the Judgment should be reported in the Digest? Yes.

SIDDHARTH MRIDUL, J.

For orders see ITA No.345/2009.

SIDDHARTH MRIDUL, J.

ACTING CHIEF JUSTICE OCTOBER 31, 2011 mk

2011:DHC:5489-DB

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