COMMISSIONER OF INCOME TAX vs. HELPAGE INDIA

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ITA - 727 / 2011HC Delhi11 May 20111 pages
For Petitioner: PL BANSAL
AI SummaryDismissed

What did the High Court hold?

The High Court held that no substantial question of law arose from the order of the Income Tax Appellate Tribunal. The Tribunal had relied on its own previous order concerning the same assessee and identical issues for assessment year 2005-06, wherein it had allowed exemptions under Sections 11 and 12 of the Income Tax Act, finding no violation of Section 13(1)(d)(iii). The revenue had appealed the Tribunal's order for assessment year 2005-06 in ITA No.828/2010, which was dismissed by the High Court on July 13, 2010. Following this precedent, another appeal, ITA No.439/2011, was also dismissed on March 3, 2011. Given this consistent dismissal of appeals on identical grounds, the High Court found no fresh legal issue to adjudicate and therefore dismissed the present appeal. The operative direction was the dismissal of the appeal.

What were the facts?

The assessee is the respondent, and the revenue is the appellant. The assessment years in question are not explicitly stated for the current appeals but are related to assessment year 2005-06. The challenge is to the order of the Income Tax Appellate Tribunal (ITAT) which allowed exemptions to the assessee under Sections 11 and 12 of the Income Tax Act. The ITAT relied on its own previous order concerning the same assessee for assessment year 2005-06, finding no infringement of Section 13(1)(d)(iii). The revenue had appealed the ITAT's order for 2005-06 in ITA No.828/2010, which was dismissed on July 13, 2010. Subsequently, another appeal, ITA No.439/2011, was also dismissed on March 3, 2011, following the earlier decision.

What were the issues?

1. Whether the Tribunal erred in law by allowing exemptions to the assessee under Sections 11 and 12 of the Income Tax Act, 1961, by holding that there was no infringement of Section 13(1)(d)(iii) of the Act? Assessee's contentions: The assessee argued that the Tribunal's decision was based on its own prior order concerning the same assessee and identical issues for assessment year 2005-06. The revenue had appealed this prior order, which was dismissed by the High Court. Revenue's contentions: The revenue challenged the Tribunal's findings regarding the applicability of Section 13(1)(d)(iii) and the subsequent allowance of exemptions under Sections 11 and 12. The revenue had filed appeals against the Tribunal's orders for assessment year 2005-06 (ITA No.828/2010 and ITA No.439/2011), which were dismissed by the High Court.

Which sections of the Income-tax Act were involved?

Section 11,Section 12,Section 13(1)(d)(iii)

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF DELHI AT NEW DELHI . 11.05.2011 . Present: Ms.Prem Lata Bansal, Sr. Advocate with Mr.Deepak Anand, Advocate for the appellant. . +ITA No.727/2011 . . The Tribunal has relied upon its own order passed in the case of this very assessee on the identical question pertaining to the assessment years 2005- 06 and allowed exemptions to the respondent/assessee under Sections 11 and 12 of the Income Tax Act inter alia holding that there was no infringement of the provisions of Section 13(1)(d)(iii) of the Income Tax Act. The Department had preferred appeal against the orders passed in respect of assessment year 2005- 06, i.e., ITA No.828/2010 which was dismissed on 13th July, 2010. Following that order, another appeal, i.e., ITA No.439/2011 was also dismissed on 3rd March, 2011. In these circumstances, we are of the view that no question of law arises. The appeal is dismissed. . . A.K. SIKRI, J. . . . . MAY 11, 2011 M.L. MEHTA, J. Dev . #11

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