DELHI PUBLIC SCHOOL BLOCK C POCKET 5 VASANT KUNJ vs. COMMISSIONER OF INCOME TAX

ITA/610/2010HC DelhiDLHC01005452200931 October 2011Bench: CASES PERTAINING TO SPL.DIVISION BENCHES1 pages

AI SummaryRemanded

What did the High Court hold?

The provided text does not contain the Tribunal's decision on any issues, the reasoning behind it, or the ratio decidendi. There are no operative directions such as remand or deletion mentioned. The judgment does not record any findings or express any undecided issues. Therefore, it is not possible to state what the Tribunal decided or the principle it established.

What were the facts?

The appeals before the High Court of Delhi involve the assessee, Delhi Public School, and the revenue, the Commissioner of Income Tax. The assessment years are not explicitly stated. The appeals challenge orders passed by an authority, presumably the Income Tax Appellate Tribunal (ITAT), though the specific ITAT order or action under challenge is not detailed. The amount in dispute is not mentioned. The procedural history indicates that these appeals were reserved on September 21, 2011, and the decision was rendered on October 31, 2011. The judgment itself refers to another case, ITA No. 345/2009, for the orders.

What were the issues?

The provided text does not contain the specific issues the Tribunal had to decide, nor does it detail the arguments presented by the assessee or the revenue. It is not possible to frame the questions of law or mixed law and fact, name the provisions involved, or identify the authorities, circulars, or precedents relied upon by either side based on this excerpt. The judgment is silent on the contentions of both the assessee and the revenue.

AI-generated summary — verify with the full judgment below

* IN THE HIGH COURT OF DELHI AT NEW DELHI

Reserved on: 21st September, 2011 %

Date of decision: 31st October, 2011

+ ITA NO.610/2010, ITA NO.611/2010, ITA NO.612/2010, ITA NO.898/2010 & ITA NO.900/2010

All titled as: DELHI PUBLIC SCHOOL

…..Appellant Through: Mr. Ajay Vohra, Advocate with Ms. Kavita Jha, Advocate and Mr. Somnath Shukla, Advocate.

-versus-

COMMISSIONER OF INCOME TAX

.....Respondent Through: Mr. Abhishek Maratha, Advocate.

CORAM:

HON'BLE THE ACTING CHIEF JUSTICE

HON'BLE MR. JUSTICE SIDDHARTH MRIDUL

Whether reporters of local papers may be allowed to see the Judgment? No.

To be referred to the Reporter or not? No. 3. Whether the Judgment should be reported in the Digest? Yes.

SIDDHARTH MRIDUL, J.

For orders see ITA No.345/2009.

SIDDHARTH MRIDUL, J.

ACTING CHIEF JUSTICE OCTOBER 31, 2011 mk

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