COMMISSIONER OF INCOME TAX DELHI VIII vs. PRAKSH CHAND GUTPA

ITA - 588 / 2008HC Delhi29 May 20081 pages

For Petitioner: PREM LATA BANSAL

AI SummaryDismissed

What did the High Court hold?

The High Court held that no substantial question of law arises in the present appeal. The Court noted that the ITAT's impugned order was passed by relying on an earlier order concerning the same assessee, which was the subject matter of ITA No. 1141/2007. The Revenue's counsel brought to the Court's attention that in ITA No. 1141/2007, by an order dated February 27, 2008, the High Court had already concluded that no substantial question of law had arisen. Following this precedent, the High Court found that no substantial question of law arises in the current appeal as well. The appeal was accordingly dismissed.

What were the facts?

The Revenue is aggrieved by an order dated July 20, 2007, passed by the Income Tax Appellate Tribunal (ITAT), Delhi Bench 'D', concerning Assessment Year 1999-2000. The ITAT had dismissed the Revenue's appeal by relying on an earlier order pertaining to the same assessee. This earlier order was the subject of ITA No. 1141/2007 before the High Court. The Revenue's counsel informed the High Court that in ITA No. 1141/2007, the High Court had concluded on February 27, 2008, that no substantial question of law arose.

What were the issues?

1. Whether a substantial question of law arises from the ITAT's order dated July 20, 2007, in ITA No. 2555/Del/2004 for Assessment Year 1999-2000. Assessee's Contention: Not recorded. Revenue's Contention: The Revenue argued that the ITAT's order was based on a previous order concerning the same assessee, which had been decided by the High Court in ITA No. 1141/2007. The Revenue pointed out that in that prior appeal, the High Court had held that no substantial question of law arose. Therefore, by extension, no substantial question of law arises in the present appeal.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF DELHI AT NEW DELHI . ITA 588/2008 . . COMMISSIONER OF INCOME TAX DELHI VIII ..... Appellant Through Ms. Prem Lata Bansal, Adv. . versus . . PRAKSH CHAND GUTPA ..... Respondent Through None . . CORAM: HON'BLE MR. JUSTICE MADAN B. LOKUR HON'BLE MR. JUSTICE MANMOHAN SINGH . O R D E R 29.05.2008 . The Revenue is aggrieved by an order dated 20th July, 2007 passed by the Income Tax Appellate Tribunal, Delhi Bench ?D? in ITA No. 2555/Del/2004 relevant for the Assessment Year 1999-2000. On a perusal of the order passed by the Tribunal, we find that it has relied upon an earlier order of the same Assessee while dismissing the appeal. The earlier order passed by the Tribunal was the subject matter of ITA No. 1141/2007. Learned counsel for the Revenue informs us that by an order dated 27th February, 2008, we had come to the conclusion that no substantial question of law had arisen in that appeal. Under the circumstances, no substantial question of law arises in this appeal as well. Dismissed. . . MADAN B. LOKUR, J . . . MAY 29, 2008 MANMOHAN SINGH, J SD . . . . .

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