PR. COMMISSIONER OF INCOME TAX-(CENTRAL-2) vs. GREEN AGE CONSULTANTS PVT. LTD

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ITA/859/2015HC DelhiDLHC01553574201516 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, in its order dated November 16, 2015, held that no substantial question of law arises for consideration in the present appeals. This decision was made in view of a previous order passed by the same Court on November 6, 2015, in ITA No. 849/2015 (Pr. Commissioner of Income Tax (Central-II) v. Green Age Consultants Pvt. Ltd.). Consequently, the appeals were dismissed. The reasoning for this dismissal is directly linked to the finding in the prior case that no substantial question of law was involved. The operative direction was the dismissal of the appeals.

What were the facts?

The appeals were filed by the Pr. Commissioner of Income Tax (Central-2) against the respondent, Green Age Consultants Pvt. Ltd. The appeals challenged an order or action that is not explicitly detailed in the provided text. The procedural history indicates that the High Court of Delhi had previously passed an order dated November 6, 2015, in a related matter, ITA No. 849/2015, also between the Pr. Commissioner of Income Tax (Central-II) and Green Age Consultants Pvt. Ltd. The present appeals were disposed of on November 16, 2015.

What were the issues?

1. Whether a substantial question of law arises for consideration in the present appeals (mixed question of law and fact, concerning the interpretation and application of relevant provisions of the Income Tax Act, 1961). The Revenue contended that substantial questions of law arise, necessitating an appeal. The Assessee's contentions are not recorded. The Tribunal's decision was based on its prior order in ITA No. 849/2015.

AI-generated summary — verify with the full judgment below

\ I $~ * IN THE HIGH COURT OF DELHI AT NEW DELHI 42. + ITA 858/2015 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 GREEN AGE CONSULTANTS PVT. LTD Respondent Through AND + ITA 859/2015 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 GREENAGE CONSULTANTS PVT. LTD. Respondent Through CORAM: JUSTICE S. MURALIDHAR JUSTICE VIBHU BAKHRU ITA 858-59/2015 Page I of2 Digitally Signed By:AMULYA Signature Not Verified

% ORDER 16.11.2015 CM No.26829/2015 in ITA 858/2015 CM No.26830/2015 in ITA 859/2015 1.Allowed, subject to alljust exceptions. 2. The applications stand disposed of. ITA 858/2015 ITA 859/2015 3. In view ofthe order dated 6^^ November, 2015 passed by this Court in ITA No.849/2015 (Pr. Commissioner ofIncome Tax (Central-II) v. Green Age Consultants Pvt. Ltd.) no substantial question of law arises. The present appeals are dismissed. NOVEMBER 16, 2015 MK ITA 858-59/2015 S.MURALIDHAR, J VIBHUBAKHRU,J Page! of2

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