COMMISSIONER OF INCOME TAX vs. DEVKI DEVI

ITA - 9 / 2010HC Delhi07 December 20121 pages

For Petitioner: SONIA MATHUR

AI SummaryRemanded

What did the High Court hold?

The High Court has issued notice in the appeal, returnable on February 8, 2013. The Court directed that along with the copy of the application, the appeal paper book and the order passed by a Division Bench in the case of Commissioner of Income Tax Vs. Geeta Devi Bindal (supra) will be sent. The Court has not decided the substantive issues of the appeal at this stage. The decision is procedural, focusing on the issuance of notice and the documents to be considered. No finding on the merits of the appeal has been rendered, and no ratio decidendi can be extracted from this order. The operative direction is limited to issuing notice and forwarding relevant documents.

What were the facts?

This matter concerns an appeal filed by the Commissioner of Income Tax (Petitioner) against Devki Devi (Respondent). The High Court of Delhi is hearing the case. The Revenue's counsel has referred to a previous order dated March 14, 2012, passed in ITA 126/2009, titled Commissioner of Income Tax Vs. Geeta Devi Bindal. The Court has issued notice returnable on February 8, 2013. The appeal paper book and the order in the Geeta Devi Bindal case are to be sent along with the application. No specific assessment year, amount in dispute, or detailed procedural history leading to this appeal is recorded.

What were the issues?

1. Whether the High Court should issue notice in the present appeal, considering the reliance placed by the Revenue on the decision in Commissioner of Income Tax Vs. Geeta Devi Bindal (ITA 126/2009). Assessee's Arguments: No arguments are recorded for the assessee in this excerpt. Revenue's Arguments: The Revenue's counsel has placed reliance on the order dated March 14, 2012, passed in ITA 126/2009, Commissioner of Income Tax Vs. Geeta Devi Bindal, to support its case. The specific grounds or legal provisions underpinning this reliance are not detailed in the provided text.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF DELHI AT NEW DELHI . ITA 9/2010 . COMMISSIONER OF INCOME TAX ..... Petitioner . Through Ms. Suruchi Aggarwal, Sr. Standing Counsel. . versus . DEVKI DEVI .... Respondent . Through . CORAM: . HON'BLE MR. JUSTICE SANJIV KHANNA . HON'BLE MR. JUSTICE M.L. MEHTA O R D E R . 07.12.2012 . C.M.No. 11617/2012 . . . Exemption allowed subject to all just exceptions. . . . The application is disposed of. . . . C.M.Nos.11616/2012, 11618/2012 and R.P. No. 394/2012 . . . Learned counsel for the Revenue has placed reliance on the order dated 14th March, 2012 passed in ITA 126/2009, Commissioner of Income Tax Vs. Geeta Devi Bindal. . Issue notice returnable on 8th February, 2013. . . Along with copy of the application, the appeal paper book and the order passed by a Division Bench of this Court in the case of Geeta Devi Bindal (supra) will be sent. . SANJIV KHANNA, J. . . . DECEMBER 07, 2012/NA M.L. MEHTA, J. . . . $ Special Bench Matter-5 .

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