SIDWAL REFRIGERATION IND. LTD. vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-8(1)

PDF · subscribers
ITA/793/2009HC Delhi23 December 20091 pages
AI SummaryRemanded

What did the High Court hold?

As the judgment does not specify the issues or the arguments presented by the parties, there is no finding by the Tribunal recorded in the provided text. Consequently, no reasoning or ratio decidendi can be extracted. The operative directions, if any, are also not mentioned. The judgment does not indicate any issue being left undecided. The core of the judgment, as presented, is a reference to another appeal (ITA No. 1154/2009) for the actual orders.

What were the facts?

This is an appeal filed by Sidwal Refrigeration Ind. Ltd. (the assessee) against an order passed by the Deputy Commissioner of Income Tax, Circle-8(1) (the revenue). The specific assessment year(s) and the nature of the order or action under challenge are not detailed in the provided text. The procedural history is also not elaborated upon. The judgment simply states that it is for orders see ITA No. 1154/2009. The amount in dispute, if any, is not mentioned.

What were the issues?

The provided text does not contain any information regarding the specific issues that the Tribunal had to decide. Consequently, there are no recorded arguments from either the assessee or the revenue concerning any legal or factual questions. The judgment is silent on the contentions of the parties and the provisions of the Income Tax Act that might have been under consideration.

AI-generated summary — verify with the full judgment below

* IN THE HIGH COURT OF DELHI AT NEW DELHI

Reserved on: 25th November,2009

Date of Decision: 23rd December, 2009

+ ITA 793/2009

SIDWAL REFRIGERATION IND. LTD.

..... Appellant

Through: Mr. R.M. Mehta with Mr. Bharat Beriwal, Advs.

versus

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-8(1)

..... Respondent

Through: Ms. Sonia Mathur, Adv.

% CORAM:

HON'BLE MR. JUSTICE A.K. SIKRI

HON'BLE MR. JUSTICE SIDDHARTH MRIDUL 1. Whether reporters of local papers may be allowed to see the judgment?

2.

To be referred to the Reporter or not?

3.

Whether the judgment should be reported in

the Digest?

J U D G M E N T

A.K. SIKRI, J.

1.

For orders see ITA No. 1154/2009.

A.K. SIKRI, J.

SIDDHARTH MRIDUL, J.

DECEMBER 23, 2009 mk

2009:DHC:5665-DB

Recent GST High Court judgments

Search GST case law →