DELHI MILK SCHEME, NEW DELHI vs. COMMISSIONER OF INCOME TAX & A

ITA - 636 / 2007HC Delhi04 March 20082 pages

For Petitioner: MR. NAVNEET NEGI

AI SummaryRemanded

What did the High Court hold?

The provided judgment excerpt is extremely brief and merely states 'For orders, see ITA No. 1466/2006.' This indicates that the decision in ITA No. 636/2007 is dependent on or has been consolidated with the decision in ITA No. 1466/2006. Without the content of ITA No. 1466/2006 or further details within this judgment, it is impossible to determine what the Tribunal decided, the reasoning behind it, or the operative directions. No specific issue was decided on merits in this excerpt, and no ratio decidendi can be extracted.

What were the facts?

The appellant, Delhi Milk Scheme, filed an appeal before the Delhi High Court against an order passed by the Commissioner of Income-tax, Delhi-II and the Deputy Commissioner of Income Tax, Circle 4(1). The specific assessment year(s) and the amount in dispute are not recorded in the provided judgment excerpt. The procedural history leading to this appeal is also not detailed, other than the fact that this appeal is being decided in conjunction with ITA No. 1466/2006. The judgment was reserved on February 21, 2008, and delivered on March 04, 2008.

What were the issues?

The provided judgment excerpt does not contain the specific questions of law or fact that the Tribunal had to decide, nor does it record the arguments presented by the assessee (Delhi Milk Scheme) or the revenue (Commissioner of Income-tax and Deputy Commissioner of Income Tax). Therefore, the contentions of each side and the specific legal provisions or precedents relied upon are not available for analysis.

AI-generated summary — verify with the full judgment below

ITA 636/2007

Page 1 of 2 * HIGH COURT OF DELHI : NEW DELHI

+ ITA No. 636 of 2007

Judgment reserved on: February 21, 2008

Judgment delivered on: March 04, 2008

Delhi Milk Scheme New Delhi

…Appellant

Through Mr. P.N. Monga with Mr. Manu

Monga, Advocates

Versus

Commissioner of Income-tax, Delhi-II

C.R. Building, I.P. Estate, New Delhi

Deputy Commissioner of Income Tax

Circle 4(1), C.R. Building, I.P. Estate

New Delhi

…Respondents

Through Ms. Rashmi Chopra, Advocate

Coram:

HON'BLE MR. JUSTICE MADAN B. LOKUR HON'BLE MR. JUSTICE V.B. GUPTA

Whether the Reporters of local papers may be allowed to see the judgment?

Yes

To be referred to Reporter or not? Not necessary

Whether the judgment should be reported Not necessary in the Digest?

2008:DHC:832-DB

ITA 636/2007

Page 2 of 2 MADAN B. LOKUR, J.

For orders, see ITA No. 1466/2006.

MADAN B. LOKUR, J

March 04, 2008

V.B. GUPTA, J ncg

Certified that the corrected copy of the judgment has been transmitted in the main Server.

2008:DHC:832-DB

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