THE COMMISSIONER OF INCOME TAX -EXEMPTION vs. CONSULTANCY DEVELOPMENT CENTRE

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ITA/297/2018HC DelhiDLHC01069316201814 March 2018Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE A. K. CHAWLA1 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that the question of law regarding the applicability of Section 12A of the Income Tax Act, 1961, read with Section 2(15) is covered by its previous decision in the assessee's own case, ITA No. 14/2018 (Commissioner of Income Tax v. Consultancy Development Centre). In that prior decision, the Court had relied on the precedent set in Bureau of Indian Standards v. Director General of Income Tax, 358 ITR 78. Consequently, the Court found that no substantial question of law arises from the present appeal. The appeal was accordingly dismissed.

What were the facts?

The appeal was filed by the Commissioner of Income Tax - Exemption (Revenue) against the order of the Income Tax Appellate Tribunal (ITAT). The assessee is Consultancy Development Centre. The assessment year(s) are not explicitly stated in the judgment. The Revenue is challenging the applicability of Section 12A of the Income Tax Act, 1961, read with Section 2(15). The procedural history indicates that this is not the first time this issue has come before the High Court concerning the same assessee. The Court refers to its previous decision in ITA No. 14/2018.

What were the issues?

1. Whether Section 12A of the Income Tax Act, 1961, read with Section 2(15), is applicable to the assessee? Assessee's Contentions: The judgment does not record any specific contentions made by the assessee. However, the reference to a previous decision in the assessee's own case implies the assessee likely argued that the provisions are not applicable or that the previous ruling should be followed. Revenue's Contentions: The Revenue urged the question of law concerning the applicability of Section 12A of the Income Tax Act, 1961, read with Section 2(15). The judgment does not detail the specific arguments presented by the Revenue, other than framing the issue.

Which sections of the Income-tax Act were involved?

Section 12A,Section 2(15)

AI-generated summary — verify with the full judgment below

$~40 * IN THE HIGH COURT OF DELHI AT NEW DELHI

+ ITA 297/2018

THE COMMISSIONER OF INCOME TAX -EXEMPTION ..... Appellant Through: Mr. Puneet Rai with Mr. Ruchir Bhatia, Advs.

versus

CONSULTANCY DEVELOPMENT CENTRE ..... Respondent

Through: None.

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

O R D E R %

14.03.2018

The question of law urged by the Revenue i.e. the applicability of Section 12A of the Income Tax Act, 1961 (hereafter referred to as “the Act”) read with Section 2(15) is covered by the previous decision of this Court in the assessee’s case in ITA No.14/2018 (Commissioner of Income Tax v. Consultancy Development Centre). In that order, the Court had relied upon Bureau of Indian Standards v. Director General of Income Tax, 358 ITR 78. No substantial question of law arises. The appeal is accordingly dismissed.

S. RAVINDRA BHAT, J

A. K. CHAWLA, J MARCH 14, 2018/kks

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