PR. COMMISSIONER OF INCOME TAX-IV vs. DLF COMMERCIAL DEVELOPERS LTD

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ITA/610/2017HC DelhiDLHC01334954201722 February 2018Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE A. K. CHAWLA1 pages

AI SummaryAllowed

What did the High Court hold?

The Delhi High Court allowed the appeals filed by the Revenue. The court indicated that a detailed judgment would be provided, referring to a decision dated February 22, 2018, in ITA 507/2014. This suggests that the High Court's decision was in favor of the Revenue, overturning or modifying the ITAT's order. The specific reasoning and the ratio decidendi are not available in this excerpt, as it only contains a brief pronouncement of the outcome. No specific operative directions are mentioned, other than the allowance of the appeals.

What were the facts?

The appeals were filed by the Revenue against the orders of the Income Tax Appellate Tribunal (ITAT). The assessee is DLF Commercial Developers Ltd. The specific assessment years and the amounts in dispute are not detailed in this excerpt. The procedural history involves appeals being filed by the Revenue before the Delhi High Court, challenging the ITAT's decisions. The High Court, in its brief order, indicated that the appeals were being allowed, and a detailed judgment would be provided, referencing a decision dated February 22, 2018, in ITA 507/2014.

What were the issues?

The judgment excerpt does not explicitly state the questions of law or fact that the High Court had to decide. It also does not record the specific contentions of either the assessee or the Revenue. The appeals were filed by the Revenue, implying they were aggrieved by the ITAT's decision. However, the specific grounds of appeal or the arguments presented by either party are not detailed in the provided text. Therefore, the issues and arguments for both the assessee and the revenue are not recorded.

AI-generated summary — verify with the full judgment below

ITA 507/2014, 563/2015 & 610/2017 Page 1 of 1

$~11-13 * IN THE HIGH COURT OF DELHI AT NEW DELHI

Decided on: 22.02.2018

+ ITA 507/2014

THE COMMISSIONER OF INCOME TAX-IV ..... Appellant

versus

DLF COMMERCIAL DEVELOPERS LTD. ..... Respondent

With connected matters: + ITA 563/2015 + ITA 610/2017, C.M. APPL.28227/2017 Through : Sh. Amol Sinha and Sh. P. Roychaudhuri, Advocates, for respondent, in Item Nos.11 to 13. Sh. Ashok. K. Manchanda and Sh. Raghavendra Singh, Advocates, for Revenue, in Item Nos.11 and 12. Sh. Deepak Anand, Jr. Standing Counsel, Revenue, in Item No.13. Sh. Balbir Singh, Sr. Advocate with Sh. P. Roychaudhuri and Sh. Anil Kumar, Advocates, for respondent, in Item Nos.11 to13. CORAM:

HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE A.K. CHAWLA

MR. JUSTICE S. RAVINDRA BHAT (OPEN COURT)

The appeals are allowed. 2. For detailed judgment, the decision dated 22.02.2018 in ITA 507/2014 may be referred to.

S. RAVINDRA BHAT (JUDGE)

A.K. CHAWLA (JUDGE) FEBRUARY 22, 2018

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