THE COMMISSIONER OF INCOME TAX vs. SIERRA INDUSTRIAL ENTERPRISES P.LTD.

ITA - 529 / 2008HC Delhi28 April 20081 pages

For Petitioner: SANJEEV SABHARWAL

AI SummaryDismissed

What did the High Court hold?

The High Court held that no substantial question of law arises from the order of the Income Tax Appellate Tribunal. This conclusion is based on the admitted position and the Supreme Court's decision in Virtual Soft Systems Ltd. v. Commissioner of Income Tax, [2007] 289 ITR 83 (SC). The reasoning is that the precedent set by the Supreme Court directly addresses the nature of the question of law in such cases, rendering it non-substantial for further appeal. Consequently, the High Court dismissed the appeal filed by the Revenue. No specific issue was left undecided, as the appeal itself was disposed of on the preliminary ground of the absence of a substantial question of law.

What were the facts?

The Revenue, represented by the Commissioner of Income Tax, is aggrieved by an order dated September 18, 2007, passed by the Income Tax Appellate Tribunal (ITAT), Delhi Bench 'A'. This order pertains to ITA No. 3016/Del/2005 for the Assessment Year 2000-01. The appeal before the High Court challenges the ITAT's decision. The admitted position, as stated in the judgment, is that no substantial question of law arises in this matter, referencing a Supreme Court decision.

What were the issues?

1. Whether a substantial question of law arises from the ITAT's order dated September 18, 2007, for the Assessment Year 2000-01, in ITA No. 3016/Del/2005. The Revenue's contention is that a substantial question of law arises. However, the judgment explicitly states that in view of the decision of the Supreme Court in Virtual Soft Systems Ltd. v. Commissioner of Income Tax, [2007] 289 ITR 83 (SC), which was also referred to by the Tribunal, no substantial question of law arises. The judgment does not record any specific arguments from the assessee, Sierra Industrial Enterprises P.Ltd.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF DELHI AT NEW DELHI . ITA 529/2008 . THE COMMISSIONER OF INCOME TAX ..... Appellant Through Mrs. P.L. Bansal, Adv. . versus . . SIERRA INDUSTRIAL ENTERPRISES P.LTD. ..... Respondent Through . . . CORAM: HON'BLE MR. JUSTICE MADAN B. LOKUR HON'BLE MR. JUSTICE MANMOHAN SINGH . . O R D E R 28.04.2008 . The Revenue is aggrieved by an order dated 18th September, 2007 passed by the Income Tax Appellate Tribunal, Delhi Bench ?A? (the Tribunal), in ITA No. 3016/Del/2005 relevant for the Assessment Year 2000-01. The admitted position is that in view of the decision of the Supreme Court in Virtual Soft Systems Ltd. v. Commissioner of Income Tax, [2007] 289 ITR 83 (SC), which has also been referred to by the Tribunal, no substantial question of law arises. . ITA 529/2008 Page 1 of 2 The appeal is dismissed. . . MADAN B. LOKUR, J . . . MANMOHAN SINGH, J APRIL 28, 2008 VK . . . . . . . . . . . . . . . . . . . . . ITA 529/2008 Page 2 of 2 .

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