SIDWAL REFRIGERATION IND. LTD. vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-8(1)

ITA/160/2008HC Delhi23 December 20091 pages

AI SummaryRemanded

What did the High Court hold?

The High Court of Delhi, in its judgment dated December 23, 2009, did not provide a substantive decision on the merits of the appeal. The court's order is recorded as 'For orders see ITA No. 1154/2009.' This indicates that the present appeal (ITA 160/2008) is either a procedural matter or its outcome is dependent on the decision in ITA No. 1154/2009. Therefore, no specific findings on any issues, reasoning, or ratio decidendi can be extracted from this excerpt. No operative directions or relief granted are mentioned, and no issues were expressly left undecided as no issues were decided.

What were the facts?

This is an appeal filed by the assessee, Sidwal Refrigeration Ind. Ltd., against an order passed by the Deputy Commissioner of Income Tax, Circle-8(1). The specific assessment year(s) and the nature of the order under challenge are not detailed in the provided text. The procedural history is also not elaborated, other than the fact that this appeal is being heard by the Delhi High Court. The amount in dispute is not mentioned. The judgment simply states 'For orders see ITA No. 1154/2009', indicating that the substantive decision or order is likely contained within that other referenced appeal.

What were the issues?

The judgment does not explicitly state the issues that the Tribunal had to decide, nor does it record the arguments presented by either the assessee or the revenue. Consequently, the specific questions of law or mixed law and fact, and the provisions of the Income Tax Act, 1961, that form the basis of these issues, are not discernible from the provided text. No authorities, circulars, or precedents are mentioned as being relied upon by either party.

AI-generated summary — verify with the full judgment below

* IN THE HIGH COURT OF DELHI AT NEW DELHI

Reserved on: 25th November,2009

Date of Decision: 23rd December, 2009

+ ITA 160/2008

SIDWAL REFRIGERATION IND. LTD.

..... Appellant

Through: Mr. R.M. Mehta with Mr. Bharat Beriwal, Advs.

versus

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-8(1)

..... Respondent

Through: Mr. Sanjeev Sabharwal, Adv.

% CORAM:

HON'BLE MR. JUSTICE A.K. SIKRI

HON'BLE MR. JUSTICE SIDDHARTH MRIDUL 1. Whether reporters of local papers may be allowed to see the judgment?

To be referred to the Reporter or not?

Whether the judgment should be reported in

the Digest?

J U D G M E N T

A.K. SIKRI, J.

For orders see ITA No. 1154/2009.

A.K. SIKRI, J.

SIDDHARTH MRIDUL, J.

DECEMBER 23, 2009 mk

2009:DHC:5663-DB

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