PR. COMMISSIONER OF INCOME TAX-1, DELHI vs. M/S ADVANTAGE FASHION PVT. LTD.

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ITA - 521 / 2024HC Delhi15 October 20241 pages
For Petitioner: SANJAY KUMAR
AI SummaryDismissed

What did the High Court hold?

The Delhi High Court dismissed the present appeal filed by the Revenue. The Court's reasoning was based on its prior decision in ITA 517/20214, concerning the same assessee and a similar impugned order. In that preceding case, the Court had found that no substantial question of law arose from the order being appealed. Therefore, applying the same principle, the present appeal was also dismissed. The operative direction was the dismissal of the appeal. No issues were expressly left undecided.

What were the facts?

The Revenue, Pr. Commissioner of Income Tax-1, Delhi, has filed an appeal under Section 260A of the Income Tax Act, 1961, challenging a common order dated 30.11.2023. The appeal concerns M/s Advantage Fashion Pvt. Ltd. The present appeal is stated to be covered by a previous decision of the Delhi High Court in ITA 517/20214, also titled Pr. Commissioner of Income Tax-1, Delhi v. M/s Advantage Fashion Pvt Limited, which was decided on 14.10.2024. In that prior case, the appeal was dismissed on the grounds that no substantial question of law arose from the impugned order.

What were the issues?

1. Whether a substantial question of law arises from the impugned order dated 30.11.2023, which is under challenge by the Revenue. The Revenue's contention, as implied by the dismissal of a similar appeal, is that no substantial question of law arises. The Respondent (assessee) did not present any arguments as none were recorded. The Tribunal had to decide if the appeal presented a substantial question of law, which is a prerequisite for an appeal under Section 260A of the Income Tax Act, 1961.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

$~79 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 521/2024 & CM APPL. 60349/2024 PR. COMMISSIONER OF INCOME TAX-1, DELHI .....Appellant Through: Mr Sanjay Kumar, SSC. versus M/S ADVANTAGE FASHION PVT. LTD. .....Respondent Through: None. CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MS. JUSTICE SWARANA KANTA SHARMA O R D E R % 15.10.2024 1. The Revenue has filed the present appeal under Section 260A of the Income Tax Act, 1961 impugning the common order dated 30.11.2023 (hereafter the impugned order). 2. The controversy involved in the present appeal is covered by the decision of this Court rendered in ITA 517/20214 captioned as Pr. Commissioner of Income Tax-1, Delhi v. M/s Advantage Fashion Pvt Limited decided on 14.10.2024, whereby the said appeal was dismissed on the ground that no substantial question of law arises from the impugned order. 3. Accordingly, the present appeal is also dismissed. Pending application also stands disposed of. VIBHU BAKHRU, J SWARANA KANTA SHARMA, J OCTOBER 15, 2024 M Click here to check corrigendum, if any This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 14:03:34

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