COMMISSIONER OF INCOME TAX vs. KRISHAN KUMAR

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ITA/543/2010HC Delhi15 April 20152 pages
AI SummaryDismissed

What did the High Court hold?

The Delhi High Court dismissed the appeals filed by the revenue. The Court noted that the revenue itself did not dispute that the questions of law raised in the present appeals were identical to those that had already been considered and decided in ITA Nos. 220/2007 and 232/2007 by a judgment dated March 5, 2015. Consequently, following the precedent set by the earlier judgment, the High Court held that the revenue's appeals were without merit and therefore dismissed them. The operative direction was the dismissal of the revenue's appeals, upholding the ITAT's common order. No issues were left undecided.

What were the facts?

These appeals by the revenue challenge a common order of the Income Tax Appellate Tribunal (ITAT). The core issue pertains to the deduction claimed by the Namoli unit of the assessee under Sections 80HH and 80I of the Income Tax Act. The revenue does not dispute that the questions raised in these appeals are identical to those decided in previous appeals, ITA Nos. 220/2007 and 232/2007, which were decided by a judgment dated March 5, 2015. The present appeals are therefore being disposed of by following that prior decision.

What were the issues?

1. Whether the deduction claimed by the Namoli unit of the assessee under Section 80HH of the Income Tax Act, 1961, was correctly granted? 2. Whether the deduction claimed by the Namoli unit of the assessee under Section 80I of the Income Tax Act, 1961, was correctly granted? Revenue's Contentions: The revenue has not presented any specific arguments in these appeals, as it acknowledges that the questions sought to be urged are covered by a previous common judgment of the High Court in ITA Nos. 220/2007 and 232/2007 decided on March 5, 2015. Therefore, the revenue relies on the principle that the present appeals should be decided in line with that precedent. Assessee's Contentions: The assessee has not recorded any specific contentions in this judgment, as the appeals are being dismissed based on the revenue's concession and the prior High Court ruling.

Which sections of the Income-tax Act were involved?

Section 80HH,Section 80I

AI-generated summary — verify with the full judgment below

$~29, 45, 47 & 50 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 543/2010 + ITA 1089/2010 COMMISSIONER OF INCOME TAX ..... Appellant versus GULSHAN KUMAR ..... Respondent + ITA 1091/2010 COMMISSIONER OF INCOME TAX ..... Appellant versus CHANDER BHAN ..... Respondent + ITA 1098/2010 COMMISSIONER OF INCOME TAX ..... Appellant versus KRISHAN KUMAR ..... Respondent Presence : Mr. Rohit Madan, Adv. for revenue Mr. Satyen Sethi and Mr. Arta Trana Panda, Advs. for assessee CORAM: HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE R.K.GAUBA O R D E R % 15.04.2015 1. In these appeals the revenue questions common order of the ITAT. 2. The issue is whether the deduction claimed by the Namoli unit of the assessee under Section 80HH and 80I was correctly granted. These precise This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 04/04/2026 at 22:04:40

questions came up for consideration in ITA Nos.220/2007 and 232/2007, which is decided by recent judgment on 5.3.2015. It is not disputed by revenue that the questions sought to be urged in the present appeals are covered by the common judgment. Therefore, following the decision in ITA Nos.220/2007 and 232/2007, the revenue’s appeals are dismissed. S. RAVINDRA BHAT, J R.K.GAUBA, J APRIL 15, 2015 vld This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 04/04/2026 at 22:04:40

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