PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 vs. SHARP CORP LTD.

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ITA - 6 / 2024HC Delhi05 January 20241 pages
For Petitioner: SANJAY KUMAR
AI SummaryRemanded

What did the High Court hold?

The High Court held that the questions raised in the instant appeal stand concluded against the Revenue in light of the judgment rendered in ITA 807/2023. Consequently, the appeal was disposed of on identical terms as the aforementioned judgment. The reasoning provided is that the appellant's counsel fairly stated that the issues were concluded. The ratio decidendi is that if a prior High Court judgment has decided the issues against the Revenue, subsequent appeals on the same issues will be disposed of on similar terms. The operative direction was to dispose of the appeal on identical terms. No issues were expressly left undecided.

What were the facts?

The appellant, Pr. Commissioner of Income Tax (Central)-2, filed an appeal before the Delhi High Court against an order concerning the respondent, Sharp Corp Ltd. The assessment year(s) are not explicitly stated in the provided text. The appeal challenges an order passed by an authority, presumably the Income Tax Appellate Tribunal (ITAT), though the specific order or action under challenge and the amount in dispute are not detailed. The procedural history indicates that the Revenue has filed this appeal. The respondent was represented by 'None' before the High Court.

What were the issues?

1. Whether the questions raised in the instant appeal stand concluded against the Revenue in light of the judgment rendered in ITA 807/2023 (a question of law). The appellant, through its counsel, stated that the issues in the present appeal are concluded against the Revenue by a prior judgment of the High Court in ITA 807/2023. The respondent did not present any arguments as they were represented by 'None'. The judgment does not record any specific contentions from the respondent.

AI-generated summary — verify with the full judgment below

$~23 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 6/2024 and CM APPL. 296/2024

PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 ..... Appellant

Through: Mr. Sanjay Kumar, Sr. Standing Counsel along with Ms. Easha Kadian, Jr. Standing Counsel.

versus

SHARP CORP LTD.

..... Respondent

Through: None. CORAM: HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE GIRISH KATHPALIA

O R D E R %

05.01.2024 CM APPL. 295/2024 (Exemption)

Allowed, subject to all just exceptions.

Application is disposed of. ITA 6/2024 and CM APPL. 296/2024

1.

Mr. Kumar, learned counsel appearing for the appellant, fairly states that the questions which stand raised in the instant appeal stand concluded against the Revenue in light of the judgment rendered in ITA 807/2023. 2. Consequently and for reasons assigned by the Court while disposing of the said appeal, this appeal shall stand disposed of on identical terms.

YASHWANT VARMA, J.

GIRISH KATHPALIA, J. JANUARY 05, 2024/MJ 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 12:31:18

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