COMMISSIONER OF INCOME TAX V vs. M/S ORACLE SOFTWARE INDIA LTD.

ITA/815/2006HC DelhiDLHC01062307200609 May 2007Bench: HON'BLE MR. JUSTICE VIKRAMAJIT SEN2 pages

AI SummaryRemanded

What did the High Court hold?

The High Court of Delhi, in its judgment delivered on May 9, 2007, stated that the orders in ITA No. 815 of 2006 would be passed "For orders, see ITA No.641 of 2006." This implies that the decision in the present appeal is consequential to, or dependent upon, the decision in ITA No. 641 of 2006. No independent findings or reasoning on any specific issues related to the assessee or the revenue are recorded in this excerpt. Consequently, there are no operative directions, no specific relief granted, and no issues expressly left undecided, as the judgment itself defers to another case for its determination.

What were the facts?

This judgment pertains to Income Tax Appeal No. 815 of 2006, filed by the Commissioner of Income Tax-V, New Delhi, against M/s Oracle Software India Ltd. The appeal was reserved on January 17, 2007, and delivered on May 9, 2007, by the High Court of Delhi. The judgment indicates that the decision in this appeal is dependent on the outcome of ITA No. 641 of 2006. No specific assessment year, amount in dispute, or detailed procedural history leading to this appeal before the High Court is provided in the excerpt. The parties involved are the Revenue (Commissioner of Income Tax-V) and the Assessee (M/s Oracle Software India Ltd.).

What were the issues?

The judgment does not explicitly state the questions of law or fact that the Tribunal had to decide. It also does not record the contentions of either the assessee or the revenue. The only information provided is that the decision in this appeal (ITA No. 815 of 2006) is to be made "For orders, see ITA No.641 of 2006." Therefore, the specific issues and arguments of the parties are not discernible from the provided text.

AI-generated summary — verify with the full judgment below

* HIGH COURT OF DELHI : NEW DELHI + ITA No. 815 of 2006 Judgment reserved on: January 17, 2007 % Judgment delivered on: May 9, 2007 The Commissioner of Income Tax-V New Delhi. ...Appellant Through Mr. Sanjiv Sabharwal, Adv.

Versus M/s Oracle Software India Ltd. 705, International Trade Tower Nehru Place, New Delhi ...Respondent Through Mr. M.S. Syali, Senior Advocate with Mr. Saubhagya Aggarwal, Adv. Coram: HON'BLE MR. JUSTICE MADAN B. LOKUR HON'BLE MR. JUSTICE V.B. GUPTA 1. Whether the Reporters of local papers may be allowed to see the judgment? Yes 2. To be referred to Reporter or not? Not necessary ITA No.815/2006 Page 1 of 2

Whether the judgment should be reported in the Digest? Not necessary MADAN B. LOKUR, J. For orders, see ITA No.641 of 2006. Madan B. Lokur, J

May 9, 2007 V.B. Gupta, J ncg Certified that the corrected copy of the judgment has been transmitted in the main Server. ITA No.815/2006 Page 2 of 2

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