PR. COMMISSIONER OF INCOME TAX (CENTRAL-2) vs. G.S FINANCE AND INVESTMENT PVT. LTD

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ITA/855/2015HC DelhiDLHC01429582201516 November 2015Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court of Delhi held that no substantial question of law arises in the present appeals. This conclusion was based on the Court's prior order dated 28th July, 2015, in the case of Pr. Commissioner of Income Tax (Central-II) v. Aakash Arogya Mandir Pvt. Ltd. The Court did not provide specific reasoning for how the prior order applied to the present appeals, other than stating its relevance. Consequently, the appeals were dismissed. No specific amount in dispute or details of the original assessment or appellate proceedings were discussed or decided.

What were the facts?

The appeals were filed by the Pr. Commissioner of Income Tax (Central-2) against the respondent, G.S. Finance and Investment Pvt. Ltd. The appeals challenged an order or action that is not specified in the provided text. The assessment year(s) are also not mentioned. The procedural history indicates that there was a delay in re-filing the appeals, which was condoned by the High Court. Applications for condonation of delay and for permission to file appeals were disposed of. The appeals themselves were then dismissed by the High Court.

What were the issues?

1. Whether a substantial question of law arises for consideration in the present appeals, concerning the order dated 28th July, 2015 passed by this Court in ITA No. 509/2015 (Pr. Commissioner of Income Tax (Central-II) v. Aakash Arogya Mandir Pvt. Ltd.). Assessee's Contention: Not recorded. Revenue's Contention: Not recorded. The High Court, in its order, stated that no substantial question of law arises.

AI-generated summary — verify with the full judgment below

$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI 38. + ITA 854/2015 PR. COMMISSIONER OF INCOME TAX (CENTRAL-2) Appellant Through: Ms Suruchi Aggarwal, Senior Standing Counsel, Mr Abhishek Sharma, Ms Radhika Gupta, Mr Rajesh Kumar and Ms Lakshmi Gurung, Advocates. versus G.S FINANCE ANDINVESTMENT PVT. LTD Respondent Through AND 39^ ^ ITA 855/2015 PR. COMMISSIONER OF INCOME TAX (CENTRAL-2) Appellant Through: Ms Suruchi Aggarwal, Senior Standing Counsel, Mr Abhishek Sharma, Ms Radhika Gupta, Mr Rajesh Kumar and Ms Lakshmi Gurung, Advocates. versus G.S FINANCE AND INVESTMENT PVT. LTD Respondent Through CORAM: JUSTICE S. MURALIDHAR JUSTICE VIBHU BAKHRU ORDER % 16.11.2015 ITA 854-55/2015 Page I of2 Digitally Signed By:AMULYA Signature Not Verified

CM No.26825 in ITA 854/2015 CM No.26827 in ITA 855/2015 1. For the reasons stated in the apphcations, the delay in re-filing the appeals is condoned. 2. The applications stand disposed of. CM No.26824/2015 in ITA 854/2015 CM No.26826/2015 in ITA 855/2015 3. Allowed, subject to all just exceptions. 4. The applications stand disposed of ITA 854/2015 ITA 855/2015 5. In view ofthe order dated 28'*^ July, 2015 passed by this Court in ITA No. 509/2015 (Pr. Commissioner of Income Tax (Central-II) v. Aakash Arogya Mandir Pvt. Ltd.), no substantial question of law arises. The present appeals are dismissed. S.MURALIDHAR, J VIBHU BAKHRU,J NOVEMBER 16,2015/MK ITA 854-55/2015 Page 2 of2

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