COMMISSIONER OF INCOME TAX, (CENTRAL II), vs. P.D ASSOCIATES (P). (LTD).

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ITA/629/2015HC Delhi24 August 20152 pages
AI SummaryDismissed

What did the High Court hold?

The Delhi High Court held that no substantial question of law arises for determination in these appeals. This conclusion is based on a prior order passed by the same Court on July 20, 2015, in ITA No. 444 of 2015. The Court did not delve into the merits of the ITAT's decision or the specific contentions of the parties. The reasoning is solely predicated on the precedential effect of the earlier order. Consequently, the appeals and the applications filed therewith were dismissed. No specific relief was granted or denied on the merits of the tax dispute, as the appeals were disposed of on a procedural ground related to the existence of a substantial question of law.

What were the facts?

These appeals were filed by the Commissioner of Income Tax (Central II) against an order passed by the Income Tax Appellate Tribunal (ITAT). The assessee is P.D. Associates (P) Ltd. The appeals concern assessment years that are not explicitly stated in the provided text. The core of the matter stems from a previous order by this Court on July 20, 2015, in ITA No. 444 of 2015. The present appeals and associated applications were filed seeking to challenge the ITAT's decision. The procedural history indicates that the appeals were brought before the Delhi High Court for determination.

What were the issues?

1. Whether a substantial question of law arises for determination by the Court in these appeals, in light of the order passed by this Court on 20th July 2015 in ITA No. 444 of 2015. Assessee's Contentions: The judgment does not record any specific contentions made by the assessee. Revenue's Contentions: The revenue, represented by Ms. Suruchi Aggarwal, Senior Standing Counsel, argued that substantial questions of law arise for determination. However, the judgment does not detail the specific arguments or legal provisions relied upon by the revenue, other than referencing the prior order of the Court in ITA No. 444 of 2015.

AI-generated summary — verify with the full judgment below

$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI 24&25 +

ITA 629/2015 & CM 16543/2015, 16544/2015

COMMISSIONER OF INCOME TAX, (CENTRAL II)..... Appellant

Through: Ms. Suruchi Aggarwal, Senior Standing

counsel with Ms. Lakshmi Gurung, Junior

Standing counsel.

versus

P.D ASSOCIATES (P). (LTD).

..... Respondent

And

ITA 630/2015 & CM 16545/2015, 16546 of 2015

COMMISSIONER OF INCOME TAX, (CENTRAL II),..... Appellant

Through: Ms. Suruchi Aggarwal, Senior Standing

counsel with Ms. Lakshmi Gurung, Junior

Standing counsel

versus

P.D ASSOCIATES (P). (LTD).

.... Respondent

CORAM: HON'BLE DR. JUSTICE S.MURALIDHAR HON'BLE MR. JUSTICE VIBHU BAKHRU

O R D E R %

24.08.2015

1.

In view of the order passed by this Court on 20th July 2015 in ITA No. 444 of 2015, no substantial question of law arises for determination by the 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 21:57:25

Court in these appeals.

2.

The appeals and the applications are dismissed.

S.MURALIDHAR, J

VIBHU BAKHRU, J AUGUST 24, 2015 mg 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 21:57:25

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