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

ITA/161/2008HC Delhi23 December 20091 pages

AI SummaryRemanded

What did the High Court hold?

The provided text is a very short order that simply states 'For orders see ITA No. 1154/2009.' This indicates that the decision in the present appeal (ITA 161/2008) is dependent on or has been consolidated with another appeal, ITA No. 1154/2009. No specific findings, reasoning, ratio decidendi, or operative directions are provided in this excerpt for ITA 161/2008. Consequently, no issue has been decided, and no relief has been granted or denied based on merits within this specific judgment text. The judgment does not record any issue as left undecided.

What were the facts?

This is an appeal filed by Sidwal Refrigeration Ind. Ltd. (the assessee) against an order passed by the Deputy Commissioner of Income Tax, Circle-8(1) (the revenue). The specific assessment year(s) and the exact nature of the order or action under challenge are not detailed in the provided text. The procedural history is also not elaborated upon, beyond the fact that this is an appeal before the High Court of Delhi. The amount in dispute is not mentioned. The judgment is dated December 23, 2009, and was reserved on November 25, 2009.

What were the issues?

The provided text is extremely brief and does not contain any details about the issues that the Tribunal had to decide, nor does it record the arguments of either the assessee or the revenue. Therefore, no questions of law or mixed law and fact can be identified, and no contentions or reliance on authorities, circulars, or precedents can be stated. The judgment is silent on these aspects.

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 161/2008

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:5664-DB

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