THE COMMISSIONER OF INCOME TAX vs. R.K.DHAWAN

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ITA/63/2004HC DelhiDLHC01017105200403 October 2008Bench: HON'BLE MR. JUSTICE BADAR DURREZ AHMED,HON'BLE MR. JUSTICE RAJIV SHAKDHER2 pages

AI SummaryDismissed

What did the High Court hold?

The High Court dismissed the Revenue's appeal. The reasoning provided is that the present appeal, concerning assessment year 1994-95, was based on the Tribunal's order dated April 29, 2003, which in turn relied on the Tribunal's order dated December 10, 2002, for assessment year 1992-93. Since the High Court had already dismissed the Revenue's appeal arising from the December 10, 2002 order (in ITA No.2994/Del/95), the present appeal is consequently dismissed. The operative direction is the dismissal of the appeal. No specific issue was left undecided; the appeal was disposed of based on the prior judicial precedent established by the High Court.

What were the facts?

The Revenue has filed an appeal under Section 260A of the Income Tax Act, 1961, against a judgment of the Income Tax Appellate Tribunal (Tribunal) dated April 29, 2003. This judgment pertains to assessment year 1994-95. The Tribunal, in passing its impugned judgment, had relied on its earlier order dated December 10, 2002, which was in relation to assessment year 1992-93. The present appeal by the Revenue arises from the Tribunal's decision concerning the assessee, R.K. Dhawan. The procedural history indicates that the Revenue's appeal concerning the assessment year 1992-93, which formed the basis for the Tribunal's decision in the present case, was dismissed by the High Court.

What were the issues?

1. Whether the High Court should entertain the Revenue's appeal against the Tribunal's order dated April 29, 2003, for assessment year 1994-95, when the Tribunal's decision was based on its prior order dated December 10, 2002, in respect of assessment year 1992-93. Assessee's Contention: Not recorded. Revenue's Contention: The Revenue is appealing the Tribunal's order for assessment year 1994-95. The Tribunal's reliance on its order for assessment year 1992-93 is noted, and the High Court's dismissal of the Revenue's appeal in that prior matter is the basis for the present appeal's outcome.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

ITA No. 63 of 2004 Page 1 of 2

* THE HIGH COURT OF DELHI AT NEW DELHI

Judgment reserved on : 25.09.2008 %

Judgment delivered on : 03.10.2008

ITA 63/2004

COMMISSIONER OF INCOME TAX DELHI

..... Revenue

versus

R.K.DHAWAN

..... Respondent

Advocates who appeared in this case:

For the Revenue

: Mr .R.D.Jolly For the Respondent

: Mr Hemant KrChaudhary

CORAM :- HON'BLE MR JUSTICE BADAR DURREZ AHMED HON'BLE MR JUSTICE RAJIV SHAKDHER

Whether the Reporters of local papers may

be allowed to see the judgment ?

To be referred to Reporters or not ? 3. Whether the judgment should be reported

in the Digest ?

RAJIV SHAKDHER, J 1. This is an appeal under Section 260A of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) preferred by the Revenue against the judgment dated 29th April, 2003 passed by the Income Tax Appellate Tribunal

ITA No. 63 of 2004 Page 2 of 2

(hereinafter referred to in short as “Tribunal”) in ITA No. 5012/Del/1997 in respect of assessment year 1994-95. In passing the impugned judgment the Tribunal had relied upon its order dated 10th December, 2002 passed in ITA No.2994/Del/95, in respect of, assessment year 1992-93. In view of the fact that we have dismissed the appeal of the Revenue arising from order dated 10th December, 2002 passed by the Tribunal in ITA No.2994/Del/95; the present appeal is dismissed.

RAJIV SHAKDHER, J

BADAR DURREZ AHMED, J

October 03, 2008 da

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