COMMISSIONER OF INCOME TAX vs. M/S J.S.ELECTRONICS P.LTD.

PDF · subscribers
ITA/46/2006HC DelhiDLHC01061912200621 September 2007Bench: HON'BLE MR. JUSTICE MADAN B. LOKUR,HON'BLE DR. JUSTICE S.MURALIDHAR2 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 appeal is consequential to a related quantum appeal (ITA No. 1315/2006) in which the High Court had already determined that no substantial question of law was involved. Therefore, the appeal against the ITAT's order concerning penalty proceedings was dismissed on this ground. The specific findings of the ITAT on the penalty proceedings are not detailed in this judgment, nor is the reasoning behind the ITAT's order discussed. The operative direction is the dismissal of the appeal.

What were the facts?

The appeal is filed by the Commissioner of Income Tax (Central)-III, New Delhi, against an order dated 12th May, 2005, passed by the Income Tax Appellate Tribunal (ITAT), Delhi Bench “F”. The ITAT's order was in relation to ITA No. 1994 (Del) of 1999. The present appeal arises out of penalty proceedings. The High Court notes that in a related quantum appeal (ITA No. 1315/2006), it had already concluded that no substantial question of law arose for consideration. As the current appeal is consequential to that quantum appeal, the High Court considers that no substantial question of law arises in this penalty appeal as well.

What were the issues?

1. Whether a substantial question of law arises for consideration in the present appeal filed against the ITAT's order in penalty proceedings, given that no substantial question of law arose in the related quantum appeal. Assessee's Contention: The judgment does not record any specific contentions made by the assessee, M/s. J.S. Electronics Pvt. Ltd. Revenue's Contention: The judgment does not record any specific contentions made by the revenue, Commissioner of Income Tax (Central)-III, New Delhi, other than its role as the appellant challenging the ITAT's order.

AI-generated summary — verify with the full judgment below

* HIGH COURT OF DELHI : NEW DELHI

+ ITA No. 46 of 2006

Judgment reserved on: August 06, 2007 % Judgment delivered on: September 21, 2007

Commissioner of Income Tax (Central)-III, New Delhi. ...Appellant Through Mrs. P.L. Bansal, Advocate

Versus M/s. J.S. Electronics Pvt. Ltd. 44, Friends Colony, New Delhi. ...Respondent Through Mr. Ajay Vohra with Mrs. Kavita Jha, Advocates Coram: HON'BLE MR. JUSTICE MADAN B. LOKUR HON'BLE DR. JUSTICE S. MURALIDHAR 1. Whether the Reporters of local papers may be allowed to see the judgment? Yes 2. To be referred to Reporter or not? Not necessary 3. Whether the judgment should be reported Not necessary in the Digest? ITA No. 46/2006 page 1 of 2

MADAN B. LOKUR, J. This appeal is directed against the order dated 12th May, 2005 passed by the Income Tax Appellate Tribunal, Delhi Bench “F”, New Delhi in ITA No. 1994 (Del) of 1999. 2. The appeal arises out of penalty proceedings. In the quantum appeal (ITA No.1315/2006), we have come to the conclusion that no substantial question of law arises for consideration. Since the present appeal is consequential, we are of the opinion that no substantial question of law arises. 3. The appeal is dismissed. Madan B. Lokur, J

September 21, 2007 S. Muralidhar, J ncg Certified that the corrected copy of the judgment has been transmitted in the main Server. ITA No. 46/2006 page 2 of 2

Recent GST High Court judgments

Search GST case law →