COMMISSIONER OF INCOME TAX vs. GUJARAT GUARDIAN LIMITED

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ITA/699/2008HC Delhi23 January 20092 pages
AI SummaryDismissed

What did the High Court hold?

The High Court of Delhi dismissed the appeal filed by the Commissioner of Income Tax. The Court's decision was based on its finding in a connected appeal, ITA No. 669/2008, where the Revenue's appeal was dismissed. The High Court stated that since the Revenue's appeal in the connected matter suffered the same fate, this appeal would also be dismissed. No specific reasoning on the merits of the proposed questions of law was provided in this judgment, as the dismissal was procedural, following the outcome of the connected appeal. The operative direction was the dismissal of the appeal.

What were the facts?

The Commissioner of Income Tax (Revenue) filed an appeal under Section 260A of the Income Tax Act, 1961, against the judgment dated October 5, 2007, passed by the Income Tax Appellate Tribunal (Tribunal). The appeal pertains to the assessment year 1996-97. The Revenue proposed two questions of law in this appeal, which were also raised in a connected appeal, ITA No. 669/2008. The High Court noted that in the connected appeal (ITA No. 669/2008), the Revenue's appeal had been dismissed. Consequently, this appeal was also dismissed.

What were the issues?

1. Whether the Tribunal erred in law by dismissing the Revenue's appeal, thereby upholding the order of the lower authorities concerning the assessment year 1996-97. (Question of law) Assessee's Arguments: The judgment does not record any specific arguments made by the assessee, Gujarat Guardian Limited. Revenue's Arguments: The Revenue contended that the Tribunal had erred in its decision, leading to the dismissal of their appeal. The specific grounds for this contention are not detailed in the judgment, other than the fact that two questions of law were proposed. The Revenue relied on the fact that these questions were also raised in a connected appeal.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

* THE HIGH COURT OF DELHI AT NEW DELHI

Judgment reserved on : 09.01.2009 %

Judgment delivered on : 23.01.2009

ITA No.699/2008

COMMISSIONER OF INCOME TAX

..... Appellant

versus

GUJARAT GUARDIAN LIMITED

..... Respondent

Advocates who appeared in this case:

For the Appellant

: Ms. Prem Lata Bansal For the Respondent

: Ms. Kavita Jha

CORAM :-

HON'BLE MR JUSTICE VIKRAMAJIT SEN HON'BLE MR JUSTICE RAJIV SHAKDHER

1.

Whether the Reporters of local papers may

be allowed to see the judgment ?

2.

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

in the Digest ?

RAJIV SHAKDHER, J

This is an Appeal under Section 260A of the Income Tax Act, 1961 (hereinafter referred to in short as the ‘Act’) against the judgment dated 05.10.2007 passed by the Income Tax Appellate Tribunal (hereinafter referred to in short as the ‘Tribunal’) in ITA No. 3157/Del/2005 in respect of the assessment year 1996-97. In this appeal two questions have been proposed by the Revenue which had also been proposed, amongst others, in the connected appeal i.e., ITA No.669/2008. In view of our decision in 2009:DHC:243-DB

ITA No.669/2008, whereby the appeal of the Revenue has been dismissed, this appeal will suffer the same fate. Consequently, the appeal is dismissed.

RAJIV SHAKDHER, J

VIKRAMAJIT SEN, J January 23, 2009 da

2009:DHC:243-DB

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