COMMISSIONER OF INCOME TAX vs. KRISHAN KUMAR

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ITA/1098/2010HC DelhiDLHC01032449201015 April 2015Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE R.K.GAUBA2 pages
AI SummaryDismissed

What did the High Court hold?

The Delhi High Court held that the questions of law raised in the present appeals were identical to those decided in its recent judgment dated March 5, 2015, in ITA Nos. 220/2007 and 232/2007. Since the Revenue did not dispute that the issues were covered by the previous decision, the High Court followed its earlier judgment. Consequently, the appeals filed by the Revenue were dismissed. The ratio decidendi is that where identical issues have been decided in prior appeals, subsequent appeals raising the same questions will be decided in conformity with the precedent. The operative direction was the dismissal of the Revenue's appeals.

What were the facts?

These appeals by the Commissioner of Income Tax (Revenue) challenge a common order of the Income Tax Appellate Tribunal (ITAT). The core issue pertains to the deduction claimed by the Namoli unit of the assessee under Sections 80HH and 801 of the Income Tax Act, 1961. The Revenue argues that these deductions were incorrectly granted. The present appeals raise the same questions of law that were previously considered by the High Court in ITA Nos. 220/2007 and 232/2007. The Revenue does not dispute that the issues in these appeals are covered by the earlier judgment.

What were the issues?

1. Whether the deduction claimed by the assessee's Namoli unit under Section 80HH of the Income Tax Act, 1961, was correctly granted? 2. Whether the deduction claimed by the assessee's Namoli unit under Section 801 of the Income Tax Act, 1961, was correctly granted? Assessee's Contention: The judgment does not record specific contentions made by the assessee. However, it is implied that the assessee supported the ITAT's order granting the deductions. Revenue's Contention: The Revenue contends that the deductions claimed under Sections 80HH and 801 by the Namoli unit were incorrectly granted by the ITAT. The Revenue's argument is that the questions of law raised in these appeals are identical to those decided in ITA Nos. 220/2007 and 232/2007.

Which sections of the Income-tax Act were involved?

Section 80HH

AI-generated summary — verify with the full judgment below

L& 7 $-29,45,47&50 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 543/2010 + ITA 1089/2010 COMMISSIONER OF INCOME TAX Appellant versus GULSHAN KUMAR Respondent + ITA 1091/2010 COMMISSIONER OF INCOME TAX Appellant versus CHANDER BHAN Respondent + ITA 1098/2010 COMMISSIONER OF INCOME TAX Appellant versus KRISHAN KUMAR Respondent Presence: Mr. Rohit Madan, Adv. for revenue Mr. Satyen Sethi and Mr. Arta Trana Panda, Advs. for assessee CORAM: HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE R.K.GAUBA ORDER % 15.04.2015 In these appeals the revenue questions common order of the ITAT. The issue is whether the deduction claimed by the Namoli unit of the assessee under Section 80HH and 801 was correctly granted. These precise Digitally Signed By:AMULYA Signature Not Verified

questions came up for consideration in ITA Nos.220/2007 and 232/2007, which is decided by recent judgment on 5.3.2015. It is not disputed by revenue that the questions sought to be urged in the present appeals are covered by the commonjudgment. Therefore, following the decision in ITA Nos.220/2007 and 232/2007, the revenue's appeals are dismissed. LL444- J R.K.GA UA,J APRIL 15, 2015

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