CIT vs. MOTHER DAIRY FOOD PROCESSING LTD

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ITA/310/2011HC DelhiDLHC01182922201030 January 2012Bench: HON'BLE MR. JUSTICE ANIL KUMAR,HON'BLE MR. JUSTICE SUDERSHAN KUMAR MISRA2 pages

AI SummaryRemanded

What did the High Court hold?

The provided excerpt is a very brief order stating that the judgment is to be pronounced for orders in ITA No. 1925/2010. It does not contain any substantive analysis, findings, reasoning, or ratio decidendi of the Tribunal on any specific issue. Therefore, it is not possible to determine what the Tribunal decided, the reasoning behind it, or the operative directions. No specific issue was expressly left undecided as no issues were decided. The excerpt does not provide any information regarding the amount in dispute or the specific grounds of appeal.

What were the facts?

These appeals by the Commissioner of Income Tax (CIT) are against the orders of the Income Tax Appellate Tribunal (ITAT). The respondent assessee is Mother Dairy India Ltd. (in ITA No. 313/2011) and Mother Dairy Food Processing Ltd. (in ITA Nos. 310/2011, 319/2011, and 312/2011). The assessment years are not explicitly stated in this excerpt. The core of the dispute revolves around certain deductions or disallowances made by the Assessing Officer and subsequently adjudicated by the ITAT. The procedural history indicates that the ITAT has passed orders which are now under challenge before the High Court.

What were the issues?

The judgment does not explicitly frame the questions of law for determination by the High Court. However, based on the context of appeals by the Revenue against ITAT orders concerning an assessee like Mother Dairy, the likely issues would pertain to the allowability of certain expenses or deductions claimed by the assessee, or the validity of disallowances made by the Assessing Officer, which were then decided by the ITAT. The Assessee would likely contend that the ITAT's findings are correct and in accordance with the law, possibly relying on established precedents. The Revenue would contend that the ITAT has erred in its interpretation of the law or in its findings of fact, leading to an incorrect relief granted to the assessee. Specific provisions of the Income Tax Act, 1961, would be central to these arguments, though not detailed here.

AI-generated summary — verify with the full judgment below

ITAs 313/11, 310/11, 319/11 & 312/11 Page 1 of 2

* IN THE HIGH COURT OF DELHI AT NEW DELHI

Reserved on :19th December, 2011. % Date of Decision January 30, 2012.

ITA NO.313/2011

COMISSIONER OF INCOME TAX

.... Appellant Through Ms. Rashmi Chopra, sr. standing counsel

VERSUS

MOTHER DAIRY INDIA LTD. …..Respondent Through Mr. C S Aggarwal, Sr. Adv. with Mr. Prakash Kumar, Adv.

ITA NO.310/2011 +

ITA NO.319/2011 +

ITA NO.312/2011

COMMISSIONER OF INCOME TAX

..... Appellant

Through: Ms. Rashmi Chopra, sr. standing counsel

versus

MOTHER DAIRY FOOD PROCESSING LTD. .... Respondent Through Mr. C.S.Aggarwal, Sr. Adv. with Mr. Prakash Kumar, Adv.

CORAM: HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MR. JUSTICE R.V. EASWAR

ITAs 313/11, 310/11, 319/11 & 312/11 Page 2 of 2

Whether Reporters of local papers may be allowed to see the judgment?

To be referred to the Reporters or not ?

Whether the judgment should be reported in the Digest?

R.V. EASWAR, J.:

For orders, see ITA No.1925/2010.

(R.V. EASWAR)

JUDGE

(SANJIV KHANNA) JUDGE

January 30, 2012 vld/Bisht

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