PR. COMMISSIONER OF INCOME TAX (CENTRAL-2 vs. FORYU OVERSEAS (P) LTD

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ITA/1036/2015HC DelhiDLHC01603270201523 December 2015Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU2 pages
AI SummaryDismissed

What did the High Court hold?

The Delhi High Court held that, in view of its own decision dated 20th July 2015 in ITA No. 444 of 2015 (Commissioner of Income Tax (Central-II) v. P.D. Associates (P) Ltd.), no substantial question of law arose for determination in the present appeals. Consequently, the Court dismissed all three appeals. The reasoning hinges on the precedent set by the earlier judgment, which presumably dealt with similar issues or legal principles that rendered the current appeals devoid of a substantial question of law requiring adjudication by the High Court. The ratio decidendi is that if a prior judgment of the same High Court has already determined that no substantial question of law arises in a similar context, subsequent appeals on the same grounds will also be dismissed on that basis. No specific relief was granted to the assessee, and no issue was left undecided.

What were the facts?

These three appeals, ITA Nos. 1032, 1035, and 1036 of 2015, were filed by the Principal Commissioner of Income Tax (Central-2) against M/s Foryu Overseas (P) Ltd. The appeals were filed against an order or action that is not explicitly detailed in the provided text. The procedural history indicates that the appeals were listed before the Delhi High Court. The Court had before it applications (CM Nos. 32400/2015, 32404/2015, and 32406/2015) which were allowed, subject to just exceptions, and disposed of. Subsequently, the Court considered the main appeals.

What were the issues?

The primary issue before the Delhi High Court was whether a substantial question of law arose for determination in these appeals. The Court's decision was based on its prior judgment dated 20th July 2015 in ITA No. 444 of 2015, titled Commissioner of Income Tax (Central-II) v. P.D. Associates (P) Ltd. The appellant, the Principal Commissioner of Income Tax, contended that the appeals involved substantial questions of law. The respondent, M/s Foryu Overseas (P) Ltd., likely argued that no substantial question of law arose, aligning with the Court's previous decision. The judgment does not explicitly detail the arguments of each side beyond the implicit reliance on the prior ruling.

AI-generated summary — verify with the full judgment below

$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI 4,7&8 + ITA1032/2015 PR. COMMISSIONER OF INCOME TAX (CENTRAL-2), Appellant Through: Ms. Suruchi Aggarwal, Senior Standing counsel, Ms.Vibhooti Malhotra, Junior Standing counsel and Ms. Radhika Gupta, Advocate versus M/S FORYUOVERSEAS (P) LTD Respondent With + ITA 1035/2015 PR. COMMISSIONER OF INCOME TAX (CENTRAL-2) Appellant Through: Ms. Suruchi Aggarwal, Senior Standing counsel, Ms.Vibhooti Malhotra, Junior Standing counsel and Ms. Radhika Gupta, Advocate versus M/S FORYU OVERSEAS (P)LTD., Respondent And ITA 1036/2015 PR. COMMISSIONER OF INCOME TAX (CENTRAL-2 Appellant Through: Ms. Suruchi Aggarwal, SeniorStanding counsel, Ms.Vibhooti Malhotra, Junior Standing counsel and Ms. Radhika Gupta, Advocate versus Digitally Signed By:AMULYA Signature Not Verified

2^' FORYU OVERSEAS (P) LTD Respondent CORAM: JUSTICE S. MURALIDHAR JUSTICE VIBHU BAKHRU ORDER % 23.12.2015 CM No. 32400/2015 in ITA No. 1032 of 2015 CM No. 32404/2015 in ITA No. 1035 of 2015 CM No. 32406/2015 in ITA No. 1036 of 2015 1. Allowed, subject toall justexceptions. 2. The applications are disposed of. ITA No. 1032 of 2015 ITA No. 1035 of 2015 ITA No. 1036 of 2015 3. In view ofthe decision ofthis Court dated 20^'' July 2015 in ITA No. 444 of2015 {Commissioner ofIncome Tax(Central-II) v. P.D. Associates (P) Ltd.), no substantial question oflaw arises for determination by the Court in these appeals. 4. The appeals are accordingly dismissed. S. MURALIDHAR, J VIBHU BAKHRU, J DECEMBER 23,2015/mg

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