COMMISSIONER OF INCOME TAX-III vs. M/S SITA WORLD TRAVEL I.LTD.

ITA - 447 / 2005HC Delhi12 September 20051 pages

For Petitioner: SANJEEV SABHARWAL

AI SummaryPartly Allowed

What did the High Court hold?

The High Court has admitted the appeal and framed a substantial question of law concerning the interpretation of Section 80HHD, specifically the phrase 'derived from'. The court has not yet decided the merits of the appeal. The judgment only records the framing of the question of law and the procedural steps taken, such as admitting the appeal and directing the filing of paper books. Therefore, the Tribunal's decision on the issue of granting the benefit under Section 80HHD has not been analyzed or adjudicated upon by the High Court in this order. No finding on the issue has been recorded, and no operative directions have been issued beyond procedural requirements.

What were the facts?

This is an appeal filed by the Commissioner of Income Tax-III (the appellant/revenue) against an order of the Income Tax Appellate Tribunal (ITAT). The appeal pertains to the assessment year(s) not explicitly stated in the provided text. The order under challenge is the ITAT's decision to grant the benefit under Section 80HHD of the Income-tax Act, 1961, to the assessee, M/s Sita World Travel I.LTD. The procedural history indicates that the appeal was admitted by the High Court of Delhi after condoning the delay in re-filing. The High Court has framed a substantial question of law for determination and directed the appellant to file paper books. The appeal is to be heard along with other related appeals.

What were the issues?

The substantial question of law framed by the High Court for determination is: Whether the ITAT has erred in granting benefit under Section 80HHD of the Income-tax Act, 1961 by ignoring the language and the expression 'derived from' used in the said provision? The appellant's contention, as indicated by the framed question, is that the ITAT incorrectly applied Section 80HHD by overlooking the specific wording and the phrase 'derived from' within the provision. The judgment does not record any arguments presented by the respondent (assessee).

Which sections of the Income-tax Act were involved?

Section 80HHD

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF DELHI AT NEW DELHI . ITA 447/2005 . COMMISSIONER OF INCOME TAX-III ..... Appellant. Through Ms. Sanjeev Sabharwal, and Ms.Rashmi Chopra, Advs. . versus . . M/S SITA WORLD TRAVEL I.LTD. ..... Respondent Through Nemo. . CORAM: HON'BLE MR. JUSTICE T.S. THAKUR HON'BLE MR. JUSTICE BADAR DURREZ AHMED . O R D E R 12.09.2005 CM No.9091/2005 Heard. Delay in re-filing of the appeal is condoned. CM No.9091/2005 is disposed of. ITA No.447/2005 ADMIT. The following substantial question of law is framed for determination: G€˜G€˜Whether the ITAT has erred in granting benefit under Section 80HHD of the Income-tax Act, 1961 by ignoring the language and the expression G€˜G€˜derived fromG€™G€˜ used in the said provision?G€™G€˜ The appellant shall file within three months the requisite number of paper books in accordance with High Court Rules. Post for hearing in due course along with ITA Nos.166/00, 159/01, 22/02 and 95/04. . . T.S. THAKUR, J . . . . BADAR DURREZ AHMED, J SEPTEMBER 12, 2005 ss . .

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