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

PDF · subscribers
ITA/1442/2018HC DelhiDLHC01435448201812 December 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 of Delhi dismissed the appeal filed by the Revenue. The Court held that no substantial question of law arises for consideration in this appeal. This decision is based on the precedent set by this Court in the case of DIT versus KLM Royal Dutch Airlines, reported in (2017) 392 ITR 2018. The ratio decidendi is that if a matter has been decided by the High Court in a previous case involving the same assessee and concerning similar issues, a subsequent appeal on the same grounds will be dismissed for want of a substantial question of law. The operative direction is the dismissal of the appeal.

What were the facts?

The Revenue, represented by the Principal Commissioner of Income Tax - International Taxation-2, has filed an appeal before the High Court of Delhi against an order concerning KLM Royal Dutch Airlines LB for the Assessment Year 2011-12. The appeal challenges a decision made by an unspecified authority. The procedural history leading to this appeal is not detailed in the provided text. The amount in dispute is also not specified.

What were the issues?

1. Whether a substantial question of law arises for consideration in the present appeal filed by the Revenue. The Revenue contends that a substantial question of law arises, necessitating the appeal. The Respondent (assessee) argues that no substantial question of law arises, as the matter is covered by a previous decision of the High Court. The Revenue's specific grounds for appeal are not detailed.

AI-generated summary — verify with the full judgment below

$~49 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 1442/2018 THE PR.COMMISSIONER OF INCOME TAX -INTERNATIONAL TAXATION-2 ..... Appellant Through: Mr. Ruchir Bhatia, Sr. Standing Counsel with Mr. Sanampreet Singh, Advocate.

versus

KLM ROYAL DUTCH AIRLINES LB ..... Respondent

Through

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

O R D E R %

12.12.2018

This appeal by the Revenue in the case of M/s KLM Royal Dutch Airlines LB which relates to the Assessment Year 2011-12 has to be dismissed in view of the decision of this Court in DIT versus KLM Royal Dutch Airlines, (2017) 392 ITR 2018. In view of the aforesaid position, no substantial question of law arises for consideration. The appeal is accordingly dismissed.

SANJIV KHANNA, J.

ANUP JAIRAM BHAMBHANI, J. DECEMBER 12, 2018 MR

Recent GST High Court judgments

Search GST case law →