EFUNDS IT SOLUTION GROUP INC vs. ASSISTANT DIRECTOR OF INCOME TAX

ITA - 1200 / 2011HC Delhi15 November 20111 pages

For Petitioner: ANAND SUKUMAR

AI SummaryRemanded

What did the High Court hold?

The High Court did not decide any substantive issues in this excerpt. The court merely noted that the learned counsel for the appellants prayed for time to file an amendment application in two of the appeals. Consequently, the High Court adjourned the hearing and re-listed the matters for November 17, 2011. No findings were made, no reasoning was provided, and no operative directions were issued beyond adjourning the proceedings. The judgment is silent on the merits of the appeals.

What were the facts?

The appeals were filed by EFUNDS IT SOLUTION GROUP INC and EFUNDS CORPORATION (collectively referred to as the appellants) against the Assistant Director of Income Tax (the respondent). The appeals were admitted by the High Court of Delhi. The specific assessment years and the exact nature of the orders or actions under challenge are not detailed in this excerpt. The procedural history indicates that the appellants' counsel sought time to file an amendment application in two of the appeals. The High Court listed the matters for further hearing on November 17, 2011.

What were the issues?

The judgment does not record any specific issues that the Tribunal had to decide. It also does not record any arguments made by either the assessee (appellants) or the revenue (respondent). The only procedural development noted is the appellant's request for time to file an amendment application. Therefore, no questions of law or fact were framed, and no contentions were presented or decided upon in this excerpt.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF DELHI AT NEW DELHI . . . ITA 1200/2011 . . . EFUNDS IT SOLUTION GROUP INC ..... Appellant . Through: Mr. S.Ganesh, Sr. Adv. with . Mr. Anand Sukumar, Ms. Sukumaran and Mr. Bhupesh Kr., Advs. . versus . . . ASSISTANT DIRECTOR OF INCOME TAX ..... Respondent . Through . . . ITA 1201/2011 . . . EFUNDS IT SOLUTION GROUP INC ..... Appellant . Through: Mr. S.Ganesh, Sr. Adv. with . Mr. Anand Sukumar, Ms. Sukumaran and Mr. Bhupesh Kr., Advs. . versus . . . ASSISTANT DIRECTOR OF INCOME TAX ..... Respondent . Through . . . ITA 1202/2011 . . . EFUNDS CORPORATION` ..... Appellant . Through: Mr. S.Ganesh, Sr. Adv. with . Mr. Anand Sukumar, Ms. Sukumaran and Mr. Bhupesh Kr., Advs. . . . versus . . . ASSISTANT DIRECTOR OF INCOME TAX ..... Respondent . Through . . . . . . . ITA 1203/2011 . . . EFUNDS CORPORATION ..... Appellant . Through: Mr. S.Ganesh, Sr. Adv. with . Mr. Anand Sukumar, Ms. Sukumaran and Mr. Bhupesh Kr., Advs. . versus . . . ASSISTANT DIRECTOR OF INCOME TAX ..... Respondent . Through . . . CORAM: . HON'BLE MR. JUSTICE SANJIV KHANNA . HON'BLE MR. JUSTICE R.V.EASWAR . . . . .

. 15.11.2011 . . .

Learned counsel for the appellants prays for some time to file an amendment application in the two appeals. .

Re-list on 17th November, 2011. . . . . . SANJIV KHANNA,J . . . . . . . R.V.EASWAR, J . NOVEMBER 15, 2011 . mm . . . . . 20 . $ .

Recent GST High Court judgments

Search GST case law →