COMMISSIONER INCOME TAX CENTRAL-I vs. M/S SEASONS TEXTILES LTD.

PDF · subscribers
ITA/237/2009HC DelhiDLHC01191626200813 September 2018Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE CHANDER SHEKHAR2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court of Delhi disposed of both appeals without answering the substantial question of law. This decision was based on Circular No. 3/2018, dated 11.07.2018, which states that appeals with a tax effect below Rs. 50,00,000/- do not require the substantial question of law to be answered. The court explicitly left the substantial question of law open. Liberty was granted to the Revenue to file an application for revival of the appeals if they fall under any exceptions to the circular.

What were the facts?

These are two appeals filed by the Revenue, Commissioner of Income Tax, Central-I and Central-L, against M/s Seasons Textiles Ltd. The appeals pertain to assessment years not specified in the judgment. The core of the dispute revolves around substantial questions of law. The tax effect in both appeals is below Rs. 50,00,000/-. The appeals were filed before the High Court of Delhi.

What were the issues?

1. Whether the substantial question of law needs to be answered, given the tax effect is below Rs. 50,00,000/-. The Revenue's contention, implied by filing the appeals, is that the substantial question of law is significant. The judgment does not record specific arguments from either side regarding the merits of the substantial question of law, but rather addresses the procedural aspect concerning the tax effect threshold stipulated in Circular No. 3/2018.

AI-generated summary — verify with the full judgment below

$~R2&3 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 94/2009 COMMISSIONER OF INCOME TAX, CENTRAL-L.... Appellant Through: Mr. Ashok Manchanda, Senior Standing Counsel versus M/S SEASONS TEXTILES LTD. Respondent Through WITH + ITA 237/2009 COMMISSIONER OF INCOME TAX, CENTRAL-I Appellant Through: Mr. Zohaib Hossain, Senior Standing Counsel with Mr. Deepak Anand, Junior Standing Counsel versus M/S SEASONS TEXTILES LTD. Respondent Through CORAM: HON'BLE MR. JUSTICE SANHV KHANNA HON'BLE MR. JUSTICE CHANDER SHEKHAR ORDER % 13.09.2018 In these two appeals by the Revenue, the tax effect is below Rs.50,00,000/-. Hence, in terms of circular No.3/2018, dated 11.7.2018, the substantial question of law need not be answered. In view of the aforesaid position, the appeals are disposed of, without answering the substantial question of law, which is also left open. However, Signed By:RAM DATT Signing Date:09.10.2024 15:41 Certify that the digital and physical file have been compared and the digital data is as per the physical file and no page is missing. Signature Not Verified

n. we grant liberty to the Revenue to file an application for revival of the appeals, in case the appeals are covered by any exceptions. SANJIV KHANNA, J. CHAIvlteR^EKHAR, J. SEPTEMBER 13,2018 tp

Recent GST High Court judgments

Search GST case law →