THE COMMISSIONER OF INCOME TAX vs. EXPEDITORS INTERNATIONAL P.LTD.

ITA - 751 / 2010HC Delhi08 July 20101 pages

For Petitioner: MR.SANJEEV SABHARWAL

AI SummaryDismissed

What did the High Court hold?

The High Court of Delhi dismissed the appeal in limine. The reasoning was based on the concession made by the appellant's counsel that the controversy in the present appeal was covered by a previous order in ITA No. 475/2009. This prior order had already dismissed an appeal on the grounds that the proposed questions of law were covered by established precedents (CIT vs. Woodward Governor India Pvt. Ltd. and Skycell Communications Ltd. and Anr. vs. DCIT and Ors.) and that the issue involved was a pure question of fact, with no substantial question of law arising. Therefore, following the principle of stare decisis and the appellant's own admission, the present appeal was deemed to have no merit and was dismissed without a detailed examination of the facts or law specific to this case. No specific relief was granted or denied as the appeal was dismissed upfront.

What were the facts?

This case involves an appeal by the Commissioner of Income Tax (Appellant) against Expeditors International P.LTD. (Respondent). The appeal challenges an order or action that is not explicitly detailed in the provided text. The assessment year(s) are not specified. The procedural history indicates that the appeal was filed before the High Court of Delhi. The counsel for the appellant conceded that the controversy in this appeal is covered by a previous order in ITA No. 475/2009, dated August 4, 2009. No specific amount in dispute is mentioned.

What were the issues?

1. Whether a substantial question of law arises for consideration in the present appeal, given that the controversy is covered by prior judgments. The Appellant's counsel stated that the controversy is covered by the order in ITA No. 475/2009. In that prior order, the counsel for the appellant could not dispute that the question of law proposed to be raised was covered by the judgment in CIT vs. Woodward Governor India Pvt. Ltd., 312 ITR 254, and the judgment in Skycell Communications Ltd. and Anr. vs. DCIT and Ors., 251 ITR 53, which was followed in CIT vs. Bharti Cellular Ltd., I.T.A. No. 1120/2007. The prior order also noted that it could not be disputed that the question covered there was a pure question of fact, and no question of law had arisen. The Respondent did not present any arguments.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF DELHI AT NEW DELHI #4 ITA 751/2010 . THE COMMISSIONER OF INCOME TAX ..... Appellant Through Mr. Sanjeev Sabharwal, Adv. . versus . EXPEDITORS INTERNATIONAL P.LTD. ..... Respondent Through None. . CORAM: HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE MANMOHAN . O R D E R 08.07.2010 . Mr. Sanjeev Sabharwal, learned counsel for the appellant fairly stated that the controversy involved in this appeal is covered by order passed in ITA No. 475/2009 on 4.8.2009. In the aforesaid appeal the Division Bench passed the following order: ?Learned counsel for the appellant could not dispute that question of law proposed to be raised is covered by the judgment in CIT vs. Woodward Governor India Pvt. Ltd., 312 ITR 254 and judgment of this Court in Skycell Communications Ltd. and Anr. vs. DCIT and Ors., 251 ITR 53 which has been followed in appeal Commissioner of Income Tax vs. Bharti Cellular Ltd., I.T.A. No. 1120/2007. The appeal is accordingly dismissed. It could not be disputed that the question covered there is a pure question of fact. No question of law has arisen. Dismissed.? . ITA 751/2010 Page 1 of 2 In view of the aforesaid order, the present appeal is dismissed in limine. . . CHIEF JUSTICE . . . MANMOHAN, J JULY 08, 2010 dk . . . . . . . . . . . . . . . . . . . . . . . . . . . ITA 751/2010 Page 2 of 2 .

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