PR. COMMISSIONER OF INCOME TAX-4 vs. GULBRGA ASSOCIATES (P)LIMITED

ITA/150/2017HC DelhiDLHC01047307201717 April 2017Bench: CASES PERTAINING TO SPL.DIVISION BENCHES2 pages

AI SummaryDismissed

What did the High Court hold?

The High Court held that the issues raised by the Revenue in these appeals were already answered against the Revenue and in favour of the Assessee by the Court's own decision in Principal Commissioner of Income Tax v. Nikki Drugs and Chemicals P. Ltd., (2016) 386 ITR 680 (Del). The reasoning is that the present appeals involve identical issues that have been authoritatively decided by the same court. Therefore, the principle of stare decisis mandates that the present appeals should follow the earlier ruling. The court found no reason to deviate from its previous judgment. Consequently, the appeals and pending applications were dismissed.

What were the facts?

These appeals were filed by the Principal Commissioner of Income Tax-4 (the Revenue) against the assessee, Gulbarga Associates (P) Limited. The appeals challenged orders passed by an authority, though the specific authority and assessment year(s) are not detailed in this excerpt. The core of the dispute revolves around issues that were previously decided by the Delhi High Court in a similar case. The procedural history indicates that the Revenue has appealed the decision of the lower authorities to the High Court. The amount in dispute is not specified.

What were the issues?

1. Whether the issues raised by the Revenue in these appeals are to be decided in favour of the Revenue or the Assessee, considering the precedent set by this Court. Contentions: Assessee: The assessee relies on the decision of the Delhi High Court in Principal Commissioner of Income Tax v. Nikki Drugs and Chemicals P. Ltd., (2016) 386 ITR 680 (Del). Revenue: The judgment does not record any specific contentions made by the Revenue, other than its appeal against the lower authority's decision.

AI-generated summary — verify with the full judgment below

+ + $~. * IN THE HIGH COURT OF DELHI AT NEW DELHI 15 to 19 + ITA 145/2017 and CM No. 5386/2017 PR. COMMISSIONER OF INCOME TAX-4 ..... Appellant Ihrough Mr. Ashok Kumar, Advocate versus GULBARGA ASS0CIATES(P)LIMITED Respondent Through Mr. Prakash Kumar and Ms. Rashmi Singh, Advocates WITH ^^TA 149/2017 and CM No. 6057/2017 PR. COMMISSIONER OF INCOME TAX-4 Appellant Through versus GULBARGA ASSOCIATES (P)LIMITBD Respondent Through Mr. Prakash Kumar and Ms. Rashmi Singh, Advocates AND ITA 150/2017 and CM No. 6062/2017 PR. COMMISSIONER OF INCOME TAX-4 Appellant Through Mr. Ashok Kumar, Advocate versus GULBRGA ASSOCIATES (P)LIMITED Respondent Through Mr. Prakash Kumar and Ms. Rashmi Singh, Advocates AND ITA 166/2017 and CM No.7341/2017 + Digitally Signed By:AMULYA Signature Not Verified

+ PR. COMMISSIONER OF INCOME TAX-IV Appellant Through Mr. Ashok Kumar, Advocate versus GULBARGA ASSOCIATES (?) LIMITED Respondent Through Mr. Prakash Kumar and Ms. Rashmi Singh, Advocates AND ITA 173/2017 and CM No. 7795/2017 PR. COMMISSIONER OF INCOME TAX.4 Appellant Through Mr. Ashok Kumar, Advocate versus GULBRAGA ASSOCIATES (P)LIMITED Respondent Through Mr. Prakash Kumar and Ms. Rashmi Singh, Advocates CORAM: JUSTICE S. MURALIDHAR JUSTICE NAJMIWAZIRI ORDER % 17.04.2017 1. The issues raised by the Revenue in these appeals are answered against it and in favour of the Assessee by the decision of this court in Principal Commissioner of Income Tax v. Nikki Drugs and Chemicals P. Ltd., (2016), 386ITR 680 (Del). 2. The appeals as well as pending applications are accordingly dismissed. APRIL 17,2017/b S.MURALIDHAR, J NAW WAZIRI, J

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