GEOFIN INVESTMENT PVT LTD vs. COMMISSIONER OF INCOME TAX

ITA - 55 / 2013HC Delhi01 February 20131 pages

For Petitioner: SUNIL MUKHI

AI SummaryPartly Allowed

What did the High Court hold?

The High Court of Delhi has not rendered a decision on the merits of the appeal in this excerpt. The court has only dealt with procedural matters, specifically allowing an application (CM 1766/2013) subject to all just exceptions. Notices were issued on applications for condonation of delay, and replies were directed to be filed. The main appeal (ITA 55/2013) and the pending applications were renotified for a future date, May 1, 2013. No findings on any substantive issues of the appeal have been made, and therefore, no ratio decidendi or operative directions have been issued concerning the appeal itself.

What were the facts?

This judgment concerns Income Tax Appeal (ITA) No. 55/2013 filed before the High Court of Delhi. The appellant is Geofin Investment Pvt Ltd, and the respondent is the Commissioner of Income Tax. The appeal is filed against an order or action that is not specified in this excerpt. The procedural history involves applications for condonation of delay in filing and re-filing (CM 1765/2013 and CM 1767/2013), which were issued notice. The revenue has accepted notice. The matter was renotified for a hearing on May 1, 2013, for both the applications and the main appeal.

What were the issues?

The provided excerpt does not contain the specific issues that the High Court had to decide, nor does it record the arguments presented by the assessee or the revenue. Therefore, the questions of law or mixed law and fact, the relevant provisions of the Income Tax Act, and the contentions of each party, including any authorities, circulars, or precedents relied upon, are not available in this text.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF DELHI AT NEW DELHI . . . ITA 55/2013 . . . GEOFIN INVESTMENT PVT LTD ..... Appellant . Through : Mr Sunil K. Mukhi . . . versus . . . COMMISSIONER OF INCOME TAX ..... Respondent . Through : Mr Abhishek Maratha with Ms Anshul . Sharma . . . CORAM: . HON'BLE MR JUSTICE BADAR DURREZ AHMED . HON'BLE MR JUSTICE R.V.EASWAR . . . O R D E R . 01.02.2013 . CM 1766/2013 . Allowed subject to all just exceptions. . CM 1765/2013 and CM 1767/2013 . These are applications for condonation of delay in filing and re- filing. . Issue notice. Notice is accepted by the learned counsel appearing on behalf of the respondent/ revenue. The replies be filed within four weeks. . Renotify on 01.05.2013. . ITA 55/2013 . Renotify on 01.05.2013. . BADAR DURREZ AHMED, J . . . . . . . R.V.EASWAR, J . FEBRUARY 01, 2013 . SR . . . $ 11 .

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