KIRAN DEVI vs. COMMISSIONER OF INCOME TAX

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ITA/1220/2010HC DelhiDLHC01040563201023 August 2012Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE R.V.EASWAR1 pages
AI SummaryDismissed

What did the High Court hold?

The High Court of Delhi dismissed the present appeals (ITA Nos. 1217, 1219, 1220, 1221, 1231, 1233/2010) filed by Kiran Devi. The dismissal was based on a separate judgment of the same court, dated 23.08.2012, in the case of Commissioner of Income Tax Vs. Smt. Meera Devi (ITA No. 995/2010 & 997/2010). The specific reasoning or ratio decidendi from the cited judgment that led to the dismissal of Kiran Devi's appeals is not detailed in this extract. No issues were expressly left undecided, as the appeals were disposed of summarily.

What were the facts?

The appeals were filed by Kiran Devi against the Commissioner of Income Tax. The assessment years are not specified in the provided text. The appeals challenge orders or actions passed by an unspecified authority. The amount in dispute is not mentioned. The procedural history indicates that these appeals were dismissed by the High Court of Delhi on 23.08.2012, following a separate judgment delivered on the same date in appeals titled Commissioner of Income Tax Vs. Smt. Meera Devi (ITA No. 995/2010 & 997/2010).

What were the issues?

The High Court of Delhi had to decide whether to uphold the dismissal of the appeals filed by Kiran Devi. The judgment does not explicitly state the questions of law or fact that were to be decided. It also does not record the specific contentions of either the assessee (Kiran Devi) or the revenue (Commissioner of Income Tax). Therefore, the arguments made by each side and any authorities, circulars, or precedents relied upon are not recorded in the provided text.

AI-generated summary — verify with the full judgment below

ITA Nos. 1217, 1219, 1220, 1221, 1231, 1233/2010 Page 1

IN THE HIGH COURT OF DELHI AT NEW DELHI

RESERVED ON : 09.07.2012 DECIDED ON : 23.08.2012

+ ITA Nos.1217/2010, 1219/2010, 1220/2010, 1221/2010, 1231/2010, 1233/2010

KIRAN DEVI

……. APPELLANT

Through : Mr. S.Krishnan, Advocate

Versus

COMMISSIONER OF INCOME TAX

….. RESPONDENT

Through : Mr. Sanjeev Sabharwal, Senior Standing Counsel with Mr. Puneet Gupta, Senior Standing Counsel

CORAM:

MR. JUSTICE S. RAVINDRA BHAT MR. JUSTICE R.V. EASWAR

MR. JUSTICE S.RAVINDRA BHAT % 1. The present appeals are dismissed in view of the separate judgment passed today i.e. 23.08.2012 in ITA No. 995/2010 & 997/2010 titled Commissioner of Income Tax. Vs. Smt. Meera Devi.

S. RAVINDRA BHAT

(JUDGE)

R.V. EASWAR

(JUDGE) AUGUST 23, 2012

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