THE COMMISSIONER OF INCOME TAX-XVII vs. DPS, NEW DELHI

ITA - 780 / 2009HC Delhi31 October 20111 pages

For Petitioner: RASHMI CHOPRA

AI SummaryRemanded

What did the High Court hold?

As the provided text is a procedural order directing the reader to ITA No. 345/2009 for the full judgment, it does not contain any findings or decisions on the merits of the appeals. Consequently, there are no holdings, reasoning, or operative directions issued by the High Court in this specific excerpt. The outcome of the appeals and any issues left undecided are also not recorded here.

What were the facts?

The appeals before the Delhi High Court involve the Commissioner of Income Tax (Revenue) as the appellant and Delhi Public School (Assessee) as the respondent. The assessment years are not explicitly stated in the provided text. The challenge is to orders passed by the Income Tax Appellate Tribunal (ITAT). The procedural history indicates that these appeals were reserved on September 21, 2011, and the decision was made on October 31, 2011. The judgment is to be reported. The provided text is a procedural order indicating that the detailed judgment for these appeals will be found in ITA No. 345/2009.

What were the issues?

The provided text is a procedural order and does not contain the specific issues that the High Court had to decide, nor does it detail the arguments presented by the assessee or the revenue. Therefore, the questions of law or mixed law and fact, the relevant provisions of the Income Tax Act, and the contentions of each party, including any authorities, circulars, or precedents relied upon, are not recorded in this excerpt.

AI-generated summary — verify with the full judgment below

* IN THE HIGH COURT OF DELHI AT NEW DELHI

Reserved on: 21st September, 2011 %

Date of decision: 31st October, 2011

+ ITA NO.345/2009, ITA NO.414/2009, ITA NO.458/2009, ITA NO.780/2009 & ITA NO.787/2009

All titled as: COMMISSIONER OF INCOME TAX

…..Appellant Through: Ms. Rashmi Chopra, Advocate.

-versus-

DELHI PUBLIC SCHOOL

.....Respondent Through: Mr. Ajay Vohra, Advocate with Ms. Kavita Jha, Advocate and Mr. Somnath Shukla, Advocate.

CORAM:

HON'BLE THE ACTING CHIEF JUSTICE

HON'BLE MR. JUSTICE SIDDHARTH MRIDUL

Whether reporters of local papers may be allowed to see the Judgment? No.

To be referred to the Reporter or not? No. 3. Whether the Judgment should be reported in the Digest? Yes.

SIDDHARTH MRIDUL, J.

For orders see ITA No.345/2009.

SIDDHARTH MRIDUL, J.

ACTING CHIEF JUSTICE OCTOBER 31, 2011 mk

2011:DHC:5491-DB

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