KRISHNA MARUTI LIMITED vs. PRINCIPAL COMMISSIONER OF INCOME TAX NEW DELHI

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ITA/184/2018HC DelhiDLHC01525256201716 February 2018Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE A. K. CHAWLA2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court granted the appellant liberty to withdraw the appeals. The court held that any adverse order in rectification proceedings, if any grounds survived in the present appeals, should be agitated in separate appropriate proceedings in the future, depending on the outcome of the rectification proceedings. Consequently, the appeals were dismissed as withdrawn, along with any pending applications. The court did not decide on the merits of the original grounds of appeal.

What were the facts?

The appellant, Krishna Maruti Limited, filed three appeals (ITA 182/2018, ITA 183/2018, and ITA 184/2018) before the High Court of Delhi against orders passed by the Principal Commissioner of Income Tax, New Delhi. A miscellaneous application under Section 252 of the Income Tax Act, 1961, was pending before the Tribunal seeking clarification of an impugned order. The High Court noted that any adverse order in rectification proceedings, if any grounds survived in the appeals, should be agitated in separate proceedings after the outcome of the rectification proceedings. The appellant's counsel sought liberty to withdraw the appeals.

What were the issues?

The primary issue was whether the appellant should be granted liberty to withdraw the appeals. The appellant sought to withdraw the appeals and approach the Court, if necessary, in appropriate proceedings with liberty to raise all grounds. The revenue did not record any specific arguments against the withdrawal. The court had to decide whether to grant this liberty and dismiss the appeals as withdrawn.

Which sections of the Income-tax Act were involved?

252

AI-generated summary — verify with the full judgment below

$~7 to 9 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 182/2018 and CM APPL. 5858/2018

ITA 183/2018 and CM APPL. 5859/2018

ITA 184/2018 and CM APPL. 5860/2018

KRISHNA MARUTI LIMITED

..... Appellant

versus

PRINCIPAL COMMISSIONER OF INCOME TAX NEW DELHI ..... Respondent

Present: Mr. Gautam Jain and Mr. Piyush Kumar Kamal, Advocates for appellant in Item No.7 to 9. Mr. Kirtiman Singh and Mr. Saeed Qadri, Advocates for UOI in Item No.7. Mr. Rahul Chaudhary and Ms. Vibhooti Malhotra, Advocates for respondent in Item Nos. 7 to 9.

CORAM: HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE A. K. CHAWLA

O R D E R %

16.02.2018

It is stated that a miscellaneous application under Section 252 of the Income Tax Act, 1961 is pending before the Tribunal for clarification of the impugned order.

In the present case, this Court is of the opinion that the remedy against any adverse order in rectification proceedings on surviving grounds, if any, which may be part of these appeals, should also be agitated in separate appropriate proceedings at a future point depending upon the outcome of the rectification proceedings. Learned counsel for the appellant seeks liberty to withdraw these

appeals and approach the Court, if necessary, in appropriate proceedings with liberty to raise all grounds. Liberty granted.

The appeals are dismissed as withdrawn along with pending applications.

S. RAVINDRA BHAT, J

A. K. CHAWLA, J FEBRUARY 16, 2018 nn

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