PR. COMMISSIONER MOF INCOME TAX (CENTRAL)-2 vs. CHINTELS INDIA LTD.

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ITA/575/2017HC DelhiDLHC01307299201710 August 2018Bench: HON'BLE MR. JUSTICE G.S.SISTANI,HON'BLE MS. JUSTICE SANGITA DHINGRA SEHGAL1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Delhi, recording the statement made by the counsel for the Revenue, disposed of the appeals without answering the substantial questions of law. The substantial questions of law were left open. The operative direction was to dispose of the appeals on the basis of the stated tax effect and the circular, without delving into the merits of the substantial questions of law. No specific finding was given on any issue, and no relief was granted or denied on the merits. The next date of hearing was cancelled.

What were the facts?

The appeals were filed by the Pr. Commissioner of Income Tax (Central)-2 against the respondent, Chintels India Ltd. The appeals pertained to assessment years not explicitly stated in the provided text. The appeals challenged orders or actions passed by an authority, presumably the Income Tax Appellate Tribunal (ITAT), though the specific ITAT order is not detailed. The tax effect in the appeals was stated to be less than Rs. 50 lacs. The procedural history involves the Revenue's counsel making a statement before the High Court of Delhi.

What were the issues?

The High Court of Delhi was to decide substantial questions of law. However, the specific questions of law are not recorded in the provided text. The Revenue's contention was that in view of Circular No. 3/2018 dated 11th July, 2018, the appeals could be disposed of without answering the substantial questions of law, leaving them open. The judgment does not record any specific arguments from the assessee's side regarding the substantial questions of law.

AI-generated summary — verify with the full judgment below

$~2&3 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 573/2017 & CM No. 30307/2018 + ITA 575/2017 & CM No. 30306/2018 PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 Appellant Through : Mr. Sanjay Kumar, Advocate for Mr. Asheesh Jain, Standing Counsel versus CHINTELS INDIA LTD Respondent Through : Mr. P. Roy Chaudhuri, Advocate CORAM: HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MR. JUSTICE CHANDER SHEKHAR ORDER % 10.08.2018 Counsel for the Revenue/appellant states that the tax effect in the aforesaid appeals is less than Rs.50 lacs and hence in view of the Circular No. 3/2018 dated ll'^ July, 2018, the appeals may be disposed of without answering the substantial questions of law. The questions of law may be left open. Recording the said statement, the appeals are disposed of without answering the substantial questions of law which are left open. The next date of hearing fixed on August, 2018 is cancelled. AUGUST 10, 2018/SR A SANJIV KHANNA, J CHANDER SHEKHAR, J Signed By:RAM DATT Signing Date:09.10.2024 15:41 Certify that the digital and physical file have been compared and the digital data is as per the physical file and no page is missing. Signature Not Verified

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