COMMISSIONER OF INCOME TAX vs. MOTHER DAIRY FOOD PROCESSING LTD.

ITA/313/2011HC Delhi30 January 20122 pages

AI SummaryRemanded

What did the High Court hold?

The High Court of Delhi, in this excerpt, does not provide a detailed holding or reasoning. It explicitly states that the orders for the present appeals (ITAs 313/11, 310/11, 319/11 & 312/11) are to be decided by referring to ITA No. 1925/2010. Therefore, the specific findings, reasoning, and ratio decidendi for these particular appeals are not elaborated upon in this text. The operative directions are also not provided, as the decision is deferred to the outcome of ITA No. 1925/2010.

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 in these appeals is Mother Dairy India Ltd. (referred to as Mother Dairy Food Processing Ltd. in some appeals). The appeals concern assessment years not explicitly stated in this excerpt. The core of the dispute revolves around the ITAT's decision in ITA No. 1925/2010, which the present appeals are to be decided for. The specific nature of the dispute and the amounts involved are not detailed in this portion of the judgment.

What were the issues?

The judgment does not explicitly state the questions of law the Tribunal had to decide. It also does not record the arguments made by either the assessee (Mother Dairy India Ltd.) or the revenue (Commissioner of Income Tax). The excerpt indicates that the present appeals are to be decided 'For orders, see ITA No.1925/2010.' This suggests that the substantive issues and arguments were likely addressed in that prior appeal, and this judgment is referencing it for precedent or a consolidated decision.

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 2012:DHC:654-DB

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

2012:DHC:654-DB

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