THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -2 vs. KLM ROYAL DUTCH AIRLINES LB

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ITA/1212/2018HC DelhiDLHC01377049201831 October 2018Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE ANUP JAIRAM BHAMBHANI1 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that no substantial question of law arises for consideration in the present appeal because the issue is covered by the judgment reported as Director of Income Tax and Others Vs. KLM Royal Dutch Airlines (2017) 392 ITR 218 (Delhi). The reasoning is that the prior decision directly addresses and resolves the matter in dispute, rendering further appellate consideration unnecessary. The ratio decidendi is that if an issue is squarely covered by a binding precedent, an appeal on that issue is liable to be dismissed in limine. The operative direction was to dismiss the appeal in limine.

What were the facts?

The Revenue has filed an appeal before the High Court of Delhi challenging an order related to Assessment Year 2009-10. The appeal concerns the assessee, KLM Royal Dutch Airlines. The procedural history indicates that the Revenue is aggrieved by a prior decision. The specific order or action under challenge and the authority that passed it are not detailed in the provided text, nor is the amount in dispute.

What were the issues?

The High Court was to decide if a substantial question of law arises for consideration in the appeal filed by the Revenue. The Revenue's contention, implied by their filing of the appeal, is that there is a substantial question of law. The judgment states that the issue raised is covered against the Revenue by a prior judgment. The specific arguments or precedents relied upon by either the assessee or the revenue are not recorded in the judgment, other than the reference to the binding precedent.

AI-generated summary — verify with the full judgment below

$~24 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 1212/2018 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -2

..... Appellant Through Mr. Ruchir Bhatia, Sr. Standing Counsel.

versus

KLM ROYAL DUTCH AIRLINES LB

..... Respondent

Through Mr. Madhur Aggarwal, Advocate.

CORAM: HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MR. JUSTICE ANUP JAIRAM BHAMBHANI

O R D E R %

31.10.2018

The issue raised in the present appeal by the Revenue, which relates to Assessment Year 2009-10 is covered against the Revenue vide judgment reported as Director of Income Tax and Others Vs. KLM Royal Dutch Airlines (2017) 392 ITR 218 (Delhi).

In view of the aforesaid position, no substantial question of law arises for consideration in the present appeal as the issue is covered.

The appeal is dismissed in limine without any order as to costs.

SANJIV KHANNA, J.

ANUP JAIRAM BHAMBHANI, J. OCTOBER 31, 2018 NA

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