COMMISSIONER OF INCOME TAX-(EXEMPTIONS) vs. M/ S INDIA HABITAT CENTRE

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ITA/404/2017HC DelhiDLHC01181697201715 May 2017Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE CHANDER SHEKHAR1 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that no substantial question of law arises for consideration in the present appeal. This conclusion was reached because the issue sought to be urged by the Revenue was identical to the issue that had arisen for the same assessee for the Assessment Year 2010-11. In that prior case, this Court had dismissed the Revenue's appeal by its decision dated February 6, 2017, in ITA No. 26 of 2017, and affirmed the order of the ITAT. Consequently, following the precedent set in the earlier appeal, the present appeal was also dismissed. The operative direction was the dismissal of the appeal.

What were the facts?

The Revenue, Commissioner of Income Tax (Exemptions), filed an appeal under Section 260A of the Income Tax Act, 1961, against an order dated October 19, 2016, passed by the Income Tax Appellate Tribunal (ITAT) in ITA No. 2340/Del/2016 for Assessment Year 2011-12. The Revenue contended that the issue in the present appeal was identical to an issue concerning the same assessee for Assessment Year 2010-11. In that prior case, this Court had dismissed the Revenue's appeal by a decision dated February 6, 2017, in ITA No. 26 of 2017, thereby affirming the ITAT's order.

What were the issues?

1. Whether a substantial question of law arises for consideration in the present appeal filed by the Revenue under Section 260A of the Income Tax Act, 1961, against the ITAT's order for AY 2011-12. Revenue's Contention: The Revenue argued that the issue in the present appeal is identical to the issue decided by this Court for AY 2010-11 in ITA No. 26 of 2017, where the Revenue's appeal was dismissed. Therefore, no new substantial question of law arises. Assessee's Contention: The judgment does not record any specific contentions made by the assessee.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI 7. +

ITA 404/2017

COMMISSIONER OF INCOME TAX-(EXEMPTIONS) ... Appellant Through: Mr. Zoheb Hossain, Senior Standing Counsel.

versus

M/S INDIA HABITAT CENTRE

..... Respondent

CORAM: JUSTICE S. MURALIDHAR JUSTICE CHANDER SHEKHAR

O R D E R %

15.05.2017 1. This is an appeal under Section 260A of the Income Tax Act, 1961 (‘Act’) by the Revenue against an order dated 19th October, 2016 passed by the Income Tax Appellate Tribunal (‘ITAT’) in ITA No. 2340/Del/2016 for the Assessment Year (‘AY’) 2011-12. 2. The issue that is sought to be urged by the Revenue in the present case is no different from the issue that arose pertaining to the same Assessee for AY 2010-11 where by a decision dated 6th February, 2017 in ITA No. 26 of 2017 which this Court has dismissed the Revenue’s appeal and affirmed the order of the ITAT. 3. Consequently, no substantial question of law arises for consideration. The appeal is dismissed.

S. MURALIDHAR, J

CHANDER SHEKHAR, J MAY 15, 2017/dn

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