COMMISSIONER OF INCOME TAX DEL vs. M/S CAPITAL FLOUR MILLS P.LTD
What did the High Court hold?
The High Court held that the view taken by the Income Tax Appellate Tribunal, which was the subject matter of ITA No. 112/2006, could not be faulted with. Consequently, the High Court found no merit in the present appeal filed by the Revenue. The reasoning was that since the Tribunal's decision in the related appeal was sound, the consequential appeal by the Revenue was also without merit. The High Court concluded that no substantial question of law arose for consideration. The operative direction was to dismiss the appeal.
What were the facts?
The appeal before the Delhi High Court was filed by the Commissioner of Income Tax, Delhi-I, against M/s. Capital Flour Mills Pvt. Ltd. The assessment year(s) are not explicitly stated. The appeal is consequential to and dependent upon the decision in ITA No. 112/2006, also between the same parties. The High Court reviewed the decision of the Income Tax Appellate Tribunal (ITAT) which was the subject of ITA No. 112/2006. The amount in dispute is not mentioned. The procedural history involves an appeal filed by the revenue against a decision of the ITAT.
What were the issues?
1. Whether the view taken by the Income Tax Appellate Tribunal, as challenged in ITA No. 112/2006, can be faulted with. This is a question of law. The appellant (Revenue) implicitly argues that the Tribunal's view was incorrect and should be overturned. The respondent (Assessee) implicitly argues that the Tribunal's view was correct and should be upheld. No specific provisions or precedents are mentioned in relation to this issue in the provided text. The judgment does not record specific arguments for either side beyond the implicit stance on the correctness of the Tribunal's view.
AI-generated summary — verify with the full judgment below
* HIGH COURT OF DELHI : NEW DELHI
+ ITA No. 128 of 2006
Judgment reserved on: July 10, 2007 % Judgment delivered on: July 25, 2007 Commissioner of Income Tax Delhi-I, New Delhi. ...Appellant Through Mr. J.R. Goel, Advocate
Versus M/s. Capital Flour Mills Pvt. Ltd. B-28, Lawrence Road, Industrial Area Delhi-110035. ...Respondent Through Mr.Sandeep Sapra, Advocate Coram: HON'BLE MR. JUSTICE MADAN B. LOKUR HON'BLE MR. JUSTICE V.B. GUPTA 1. Whether the Reporters of local papers may be allowed to see the judgment? Yes 2. To be referred to Reporter or not? Not necessary 3. Whether the judgment should be reported in the Digest? Not necessary ITA No.128/2006 Page 1 of 2
MADAN B. LOKUR, J. This appeal is consequential to and dependant upon the decision in ITA No.112/2006 (Commissioner of Income Tax v. M/s Capital Flour Mills Pvt. Ltd.). 2. Since we find that the view taken by the Tribunal, which is the subject matter of ITA No.112/2006, cannot be faulted with, there is no merit in this appeal. 3. No substantial question of law arises for consideration. Dismissed. Madan B. Lokur, J
July 25, 2007 V.B. Gupta, J ncg ITA No.128/2006 Page 2 of 2
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