COMMISSIONER OF INCOME TAX vs. YOGESH SINGHAL

ITA - 527 / 2010HC Delhi12 May 20101 pages

For Petitioner: SANJEEV SABHARWAL

AI SummaryDismissed

What did the High Court hold?

The High Court of Delhi dismissed the present appeal. The Court's reasoning was based on its prior decision in ITA No. 482/2010, dated May 5, 2010, which dealt with a co-owner and the same impugned order of the Tribunal. In that previous case, the High Court had concluded that no substantial question of law arose for its consideration and consequently dismissed the appeal. Following this precedent, the present appeal, which concerns a co-owner and the identical Tribunal order, was also dismissed. The operative direction was the dismissal of the appeal. No issues were expressly left undecided.

What were the facts?

The appeal was filed by the Commissioner of Income Tax (Appellant) against an order passed by the Income Tax Appellate Tribunal (Tribunal). The Respondent, Yogesh Singhal, was a co-owner in the property related to the dispute. The High Court of Delhi noted that the issue raised in this appeal was identical to one previously decided by them in ITA No. 482/2010, concerning another co-owner. That prior appeal was dismissed on May 5, 2010, on the grounds that no substantial question of law arose for consideration. The present appeal challenges the same order of the Tribunal that was impugned in the earlier case.

What were the issues?

1. Whether a substantial question of law arises for consideration in the present appeal, which concerns an order passed by the Income Tax Appellate Tribunal regarding a co-owner's assessment. Assessee's Contention: The judgment does not record any specific contentions made by the Respondent (Yogesh Singhal) in this appeal. However, it is implied that the Respondent would have supported the Tribunal's order. Revenue's Contention: The Appellant (Commissioner of Income Tax) sought to raise an issue before the High Court. The High Court, in its decision, referred to its prior ruling in ITA No. 482/2010, where it had dismissed an appeal against the same Tribunal order concerning a co-owner, finding no substantial question of law. The Appellant's argument, by implication, would be that a substantial question of law *does* arise, contrary to the High Court's previous finding.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF DELHI AT NEW DELHI . ITA 527/2010 . COMMISSIONER OF INCOME TAX ..... Appellant Through: Mr. Sanjeev Sabharwal, Advocate . versus . . YOGESH SINGHAL ..... Respondent Through: Ms. Rani Kiyala, Advocate for Dr. Rakesh Gupta, Advocate. . CORAM: HON'BLE MR JUSTICE BADAR DURREZ AHMED HON'BLE MR JUSTICE V.K. JAIN . O R D E R 12.05.2010 The issue sought to be raised in the present appeal has already been dealt with by us in respect of a co-owner in ITA No.482/2010 which came up for hearing before us on 05.05.2010. We have dismissed the said appeal on the ground that no substantial question of law arose for our consideration. That appeal was also against the very same order passed by the tribunal which is impugned before us, though in respect of a co-owner. Consequently, following the said order, the present appeal is also dismissed. BADAR DURREZ AHMED, J . . . V.K. JAIN, J MAY 12, 2010 cl . $ 3

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