ORIFLAME INDIA PRIVATE LIMITED vs. ADDITIONAL COMMISSIONER OF INCOME TAX,

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ITA/825/2017HC DelhiDLHC01427182201710 April 2018Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE A. K. CHAWLA2 pages
AI SummaryAllowed

What did the High Court hold?

The Delhi High Court allowed the appeals filed by Oriflame India Private Limited. The court stated that the reasons for allowing these appeals are to be found in its judgment dated 10.04.2018 in ITA 811/2017. Consequently, the operative directions would align with the relief granted in ITA 811/2017, which is not detailed in the provided text. No issues were expressly left undecided; the appeals were disposed of based on the reasoning in the referenced prior judgment.

What were the facts?

The assessee, Oriflame India Private Limited, filed these appeals against the orders passed by the Assistant Commissioner of Income Tax, Deputy Commissioner of Income Tax, and Additional Commissioner of Income Tax. The appeals were heard by the Delhi High Court. The judgment refers to a previous judgment dated 10.04.2018 in ITA 811/2017 for the reasons for the decision in the present appeals. No specific assessment years, amounts in dispute, or detailed procedural history beyond the filing of appeals and the reference to a prior judgment are recorded in the provided text.

What were the issues?

The judgment does not explicitly state the questions of law or fact that the Tribunal had to decide, nor does it record the specific arguments made by the assessee or the revenue. It only mentions that the appeals were allowed for reasons stated in a prior judgment (ITA 811/2017). Therefore, the specific issues and contentions of each party are not recorded in this excerpt.

AI-generated summary — verify with the full judgment below

ITA 812/2017 & connected appeals Page 1 of 2

$~5 to 7 * IN THE HIGH COURT OF DELHI AT NEW DELHI %

Date of decision: 10.04.2018

+ ITA 812/2017

ORIFLAME INDIA PRIVATE LIMITED ..... Appellant

versus

ASSISTANT COMMISSIONER OF INCOME TAX ..... Respondent + ITA 813/2017

ORIFLAME INDIA PRIVATE LIMITED ..... Appellant

versus

DEPUTY COMMISSIONER OF INCOME TAX..... Respondent + ITA 825/2017

ORIFLAME INDIA PRIVATE LIMITED ..... Appellant

versus

ADDITIONAL COMMISSIONER OF INCOME TAX, ..... Respondent

Present: Mr.Himanshu Sinha and Mr. Bhuwan Dhoopar, Advocates for petitioner. Mr.Deepak Anand, Jr.Standing Counsel for Revenue.

CORAM:

HON'BLE MR. JUSTICE S. RAVINDRA BHAT

ITA 812/2017 & connected appeals Page 2 of 2

HON'BLE MR. JUSTICE A.K. CHAWLA

MR. JUSTICE S. RAVINDRA BHAT (OPEN COURT) % 1. The appeals are allowed. 2. For reasons, the judgment dated 10.4.2018 in ITA 811/2017 may be referred to.

S. RAVINDRA BHAT, J

A. K. CHAWLA, J APRIL 10, 2018 ndn

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