ANSAL PROPERTIES & INFRASTRUCTURE LTD. vs. DY. COMMISSIONER OF INCOME TAX,

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ITA/450/2022HC DelhiDLHC01041911202214 November 2022Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA2 pages
AI SummaryDismissed

What did the High Court hold?

The Delhi High Court held that no substantial question of law arises for consideration in the present appeal, relying on its own previous judgment dated October 31, 2012, reported in 354 ITR 180 (Del). The Court dismissed the appeal on this basis. However, the Court clarified that the present order would abide by the decision of the Supreme Court in Civil Appeal No. 724/2013 and other connected matters, which were pending disposal. The operative direction was the dismissal of the appeal, subject to the outcome of the Supreme Court proceedings.

What were the facts?

The assessee, Ansal Properties & Infrastructure Ltd., filed an appeal before the Delhi High Court challenging an order dated August 17, 2017, passed by the Income Tax Appellate Tribunal (ITAT) in ITA No. 5663/Del/2010 for Assessment Year 2007-08. The appellant's counsel admitted that on merits, the issue was covered against the assessee by a previous judgment of the Delhi High Court dated October 31, 2012, reported in 354 ITR 180 (Del). The counsel further stated that an appeal against that decision was pending before the Supreme Court and that the appellant sought to be bound by the Supreme Court's eventual judgment. The revenue was represented by its Senior Standing Counsel.

What were the issues?

1. Whether a substantial question of law arises for consideration in the present appeal, given the prior judgment of the Delhi High Court on the merits of the issue. The assessee argued that while the issue was covered against them by the Delhi High Court's judgment in 354 ITR 180 (Del), an appeal against that judgment was pending before the Supreme Court. The assessee sought to be bound by the Supreme Court's decision in Civil Appeal No. 724/2013 and other connected matters. The revenue did not record any specific arguments in the judgment.

AI-generated summary — verify with the full judgment below

$~S-40 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 450/2022 ANSAL PROPERTIES & INFRASTRUCTURE LTD. ..... Appellant Through: Mr.Artatrana Panda, Advocate. versus DY. COMMISSIONER OF INCOME TAX ..... Respondent Through: Mr.Sanjay Kumar, Sr.Standing Counsel. CORAM: HON'BLE MR. JUSTICE MANMOHAN HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA O R D E R % 14.11.2022 CM APPL.48160/2022 (exemption) Allowed, subject to all just exceptions. Accordingly, the application stands disposed of. CM APPL.48159/2022 Keeping in view the averments in the application, the delay in filing the appeal is condoned. Accordingly, the application stands disposed of. ITA 450/2022 Present Income Tax Appeal has been filed challenging the Order dated 17th August, 2017 passed by the Income Tax Appellate Tribunal (‘ITAT’) in ITA No.5663/Del/2010 for the Assessment Year 2007-08. This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 15/06/2026 at 02:01:25

Learned counsel for the Appellant fairly admits that on merits, the issue is covered against the Appellant vide judgment of this Court dated 31st October, 2012 reported in 354 ITR 180 (Del). He, however, states that the appellant-assessee has not accepted the decision and the appeal against the same is pending adjudication before the Supreme Court. Learned counsel for the appellant further states that the Appellant seeks to bind itself by the judgment that the Supreme Court would deliver in Civil Appeal No.724/2013 and other connected matters, which are pending disposal. Consequently, keeping in view the judgment of learned predecessor Division Bench dated 31st October, 2012 reported in 354 ITR 180 (Del), this Court is of the view that no substantial question of law arises for consideration and accordingly, the present appeal is dismissed. However, it is clarified that the present order shall abide by the decision of the Supreme Court in Civil Appeal No. 724/2013 and other connected matters, which are pending disposal. MANMOHAN, J MANMEET PRITAM SINGH ARORA, J NOVEMBER 14, 2022 TS This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 15/06/2026 at 02:01:25

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