KRISHAK BHARATI COOPERATIVE LTD. vs. JOINT COMMISSIONER OF INCOME TAX

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ITA/1278/2007HC Delhi23 April 20121 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that no substantial question of law arises in these two appeals. Consequently, both appeals are dismissed. The reasoning provided is that in view of the orders passed in other related appeals (ITA Nos. 955/2008 and 1280/2007), the present appeals do not warrant further consideration on merits. The High Court did not delve into the specific facts or legal arguments of these appeals, relying on the disposition of the other mentioned appeals. No specific issue was left undecided; rather, the appeals were dismissed without a detailed examination of the merits.

What were the facts?

These are two appeals filed by Krishak Bharati Cooperative Ltd. (the assessee) against the orders of the Income Tax Appellate Tribunal (ITAT). The respondent in both appeals is the Income Tax Department. The appeals were filed before the High Court of Delhi. The judgment does not specify the assessment years or the amounts in dispute. The procedural history indicates that these appeals were listed for hearing before the High Court.

What were the issues?

1. Whether a substantial question of law arises in ITA 1278/2007, concerning the order of the ITAT. 2. Whether a substantial question of law arises in ITA 956/2008, concerning the order of the ITAT. The Assessee's contentions are not recorded in the judgment. The Revenue's contentions are not recorded in the judgment. The judgment does not explicitly state the arguments made by either party.

Which sections of the Income-tax Act were involved?

Section 19,Section 20,Section 21,Section 22,Section 22A and 42

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF DELHI AT NEW DELHI . . . ITA 1278/2007 . . . KRISHAK BHARATI COOPERATIVE LTD. ..... Appellant . Through Mr. S.Ganesh Sr. Advocate with Ms. Surekha Raman and Mr. Anuj Sarma, Advocates. . versus . JOINT COMMISSIONER OF INCOME TAX ..... Respondent . Through Ms. Rashmi Chopra, sr. standing counsel. . ITA 956/2008 . KRISHAK BHARATI COOPERATIVE LTD. ..... Appellant . Through Mr. S.Ganesh Sr. Advocate with Ms. Surekha Raman and Mr. Anuj Sarma, Advocates. . versus . COMMISSIONER OF INCOMETAX SPECIAL RANGE 12 . ..... Respondent . Through Mr. Sanjeev Sabharwal, sr. standing counsel. . CORAM: . HON'BLE MR. JUSTICE SANJIV KHANNA . HON'BLE MR. JUSTICE R.V.EASWAR . O R D E R . 23.04.2012 . . . In view of the orders passed today in ITA Nos.955/2008 and 1280/2007, we do not think that any substantial question of law arises in these two appeals. Accordingly, the same are dismissed. . . . . . SANJIV KHANNA, J. . . . . . R.V.EASWAR, J. . APRIL 23, 2012 . NA . $ R-14, 19, 20, 21, 22, 22A and 42. .

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