PRINCIPAL COMMISSIONER OF INCOME TAX - 1 vs. ANSAL HOUSING & CONSTRUCTION LTD.,

PDF · subscribers
ITA/1103/2017HC DelhiDLHC01431725201705 December 2017Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE SANJEEV SACHDEVA2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that the questions of law urged in the batch of appeals were no longer substantial questions of law. This was because the issue had been previously decided by the same court in the assessee's favor for earlier assessment years. Specifically, the court referred to its decision in ITA 480 & 485/2010 and 437/2011, dated 24.09.2012, where the Revenue's appeals concerning similar disallowances under Section 80-IB(10) were dismissed. The ratio decidendi is that once a substantial question of law has been decided by a High Court, subsequent appeals on identical issues do not raise a substantial question of law, thereby warranting dismissal. The appeals were accordingly dismissed, along with all pending applications.

What were the facts?

The appeals under Section 260A of the Income Tax Act, 1961, were filed by the Principal Commissioner of Income Tax - 1 (the Revenue) against the assessee, Ansal Housing & Construction Ltd. The appeals challenged the decisions of the Income Tax Appellate Tribunal (ITAT) concerning disallowances made for the development and construction of housing projects prior to October 1, 1998, and for housing units exceeding 1000 sq.ft. built-up area. The Assessing Officer had deemed these ineligible for the benefit under Section 80-IB(10). The High Court noted that this issue was previously decided in the assessee's favor for Assessment Years 2000-01 and 2001-02, where the Revenue's appeals were dismissed.

What were the issues?

1. Whether the disallowance made for the development and construction of housing projects prior to 1.10.1998 is valid, in relation to the eligibility for benefit under Section 80-IB(10) of the Income Tax Act, 1961. 2. Whether the disallowance made on the ground of housing units constructed with a built-up area exceeding 1000 sq.ft. is valid, in relation to the eligibility for benefit under Section 80-IB(10) of the Income Tax Act, 1961. The Revenue contended that the Assessing Officer correctly disallowed the benefits under Section 80-IB(10) for projects commenced before the specified date and for units exceeding the built-up area limit. The Assessee argued that these disallowances were incorrect. The High Court observed that this issue was no longer res integra, referencing its own prior decision in the assessee's case for Assessment Years 2000-01 and 2001-02 (ITA 480 & 485/2010 and 437/2011, decided on 24.09.2012), where the Revenue's appeals were dismissed.

Which sections of the Income-tax Act were involved?

Section 260A,Section 80-IB(10)

AI-generated summary — verify with the full judgment below

ITA 1103, 1104 & 1111/2017 Page 1

$~24, 25, & 32 * IN THE HIGH COURT OF DELHI AT NEW DELHI +

ITA 1103/2017, CM APPL.44151/2017

ITA 1104/2017

ITA 1111/2017, CM APPL.44159/2017

PRINCIPAL COMMISSIONER OF INCOME TAX - 1 ..... Appellant

Through: Mr. Sanjay Kumar, Advocate.

versus

ANSAL HOUSING & CONSTRUCTION LTD. ..... Respondent Through: Mr. Gaurav Jain with Mr. Aniket D. Agrawal, Advocates.

CORAM: HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE SANJEEV SACHDEVA

O R D E R %

05.12.2017

The questions of law urged in these batch of appeals under Section 260A of the Income Tax Act, 1961 are with respect to disallowance made for development and construction of housing projects prior to 1.10.1998 and secondly disallowance on the ground of housing units constructed with the built up area of more than 1000 sq.ft. The Assessing Officer held that these were ineligible for benefit under Section 80 IB (10).

We notice that this issue is no longer res integra; in the assessee’s case for assessment years 2000-01 and 2001-02, the revenue had lost its appeals (ITA 480 & 485/2010 and 437/2011,

ITA 1103, 1104 & 1111/2017 Page 2

decided on 24.09.2012). Therefore, no substantial question of law arises; the appeals are dismissed, accordingly, along with all the pending applications.

S. RAVINDRA BHAT, J

SANJEEV SACHDEVA, J DECEMBER 05, 2017 /vikas/

More judgments on Section 80-IB(10)

All 100 judgments and leading authorities on Section 80-IB(10) →

Recent GST High Court judgments

Search GST case law →