COMMISSIONER OF INCOME TAX vs. SMT. DEEPTI AGGARWAL

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ITA/1491/2018HC DelhiDLHC01317176201810 May 2024Bench: HON'BLE MR. JUSTICE YASHWANT VARMA,HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV1 pages
AI SummaryDismissed

What did the High Court hold?

The High Court noted that the questions of law raised in the present appeal (ITA 1491/2018) were the same as those in ITA 1490/2018. Since ITA 1490/2018 was dismissed on February 22, 2024, for reasons assigned therein, the present appeal was directed to meet a similar fate. Consequently, the appeal was dismissed. The specific reasoning from the dismissed appeal was not elaborated upon in this judgment. No issues were expressly left undecided.

What were the facts?

This is an appeal filed by the Commissioner of Income Tax (Appellant) against Smt. Deepti Aggarwal (Respondent). The appeal concerns the assessment year(s) not specified in the judgment. The order or action under challenge is not detailed, nor is the authority that passed it. The amount in dispute is also not stated. The procedural history indicates that this appeal, ITA 1491/2018, raises questions of law that were also the subject matter of ITA 1490/2018. The High Court of Delhi at New Delhi is hearing the appeal.

What were the issues?

1. Whether the questions of law raised in this appeal are identical to those in ITA 1490/2018. (Question of fact) Assessee's Contention: Not recorded. Revenue's Contention: Not recorded. 2. Whether the appeal should be dismissed for reasons similar to ITA 1490/2018. (Question of law) Assessee's Contention: Not recorded. Revenue's Contention: Not recorded.

AI-generated summary — verify with the full judgment below

$~7 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 1491/2018

COMMISSIONER OF INCOME TAX ..... Appellant Through: Mr. Sanjay Kumar & Ms. Easha, Advs.

versus

SMT. DEEPTI AGGARWAL

..... Respondent Through: Dr. Rakesh Gupta, Mr. Somil Agarwal, Mr. Dushyant Agrawal & Mr. Prateek Bhati, Advs.

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV

O R D E R %

10.05.2024

Having heard Mr. Kumar and Mr. Gupta, learned counsels appearing for respective parties, we find that the questions of law raised here also form subject matter of ITA 1490/2018, which came to be dismissed on 22 February 2024.

Accordingly, and for reasons assigned therein, this appeal shall meet a similar fate. It shall also, consequently, stand dismissed.

YASHWANT VARMA, J.

PURUSHAINDRA KUMAR KAURAV, J. MAY 10, 2024/kk

This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 15/05/2024 at 11:48:56

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