COMMISSIONER OF INCOME TAX vs. USHA IRON & FERRO METAL CORPN

ITA - 462 / 2007HC Delhi23 May 20072 pages

For Petitioner: R.D.JOLLY

AI SummaryRemanded

What did the High Court hold?

The judgment states that for orders, see ITA No. 463/2007. This indicates that the decision in ITA No. 462 of 2007 is likely to be identical or substantially similar to the decision in ITA No. 463/2007. However, without the content of ITA No. 463/2007 or further details within ITA No. 462/2007, the specific findings, reasoning, ratio decidendi, and operative directions of the Tribunal cannot be determined. No issue was expressly left undecided, but the core of the judgment is not present.

What were the facts?

This judgment concerns Income Tax Appeal (ITA) No. 462 of 2007, filed by the Commissioner of Income Tax, Delhi (Central) – II, against Usha Iron & Ferro Metal Corporation Ltd. The appeal challenges an order or action, though the specific nature of the challenge and the assessment year(s) are not detailed in the provided text. The procedural history is also not elaborated upon. The appeal was reserved for judgment on May 17, 2007, and delivered on May 23, 2007, by the High Court of Delhi.

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 presented by either the assessee (Usha Iron & Ferro Metal Corporation Ltd.) or the revenue (Commissioner of Income Tax, Delhi (Central) – II). Therefore, it is not possible to identify the questions of law or mixed law and fact, the relevant provisions of the Income Tax Act, or the authorities, circulars, or precedents relied upon by each side.

AI-generated summary — verify with the full judgment below

* HIGH COURT OF DELHI : NEW DELHI + ITA No. 462 of 2007

Judgment reserved on: May 17, 2007 % Judgment delivered on: May 23, 2007

Commissioner of Income Tax Delhi (Central) – II ARA Centre, E-2 Jhandewalan Extn. New Delhi. ....Appellant Through Mr. R.D. Jolly

Versus Usha Iron & Ferro Metal Corporation Ltd. B-11/100, Mohan Co-operative Industrial Area Badarpur, New Delh. ...Respondent Through None Coram: HON'BLE MR. JUSTICE MADAN B. LOKUR HON'BLE MR. JUSTICE V.B. GUPTA 1. Whether the Reporters of local papers may be allowed to see the judgment? Yes 2. To be referred to Reporter or not? Not necessary 3. Whether the judgment should be reported in the Digest? Not necessary ITA No.462/2007 Page 1 of 2 2007:DHC:568-DB

MADAN B. LOKUR, J. For orders, see ITA No. 463/2007. Madan B. Lokur, J

May 23, 2007 V.B. Gupta, J kapil Certified that the corrected copy of the judgment has been transmitted in the main Server. ITA No.462/2007 Page 2 of 2 2007:DHC:568-DB

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