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

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ITA/453/2022HC DelhiDLHC01042332202215 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 arose for consideration in the present appeal. This was based on the fact that the issue on merits was covered against the appellant by the Court's own prior judgment dated October 31, 2012, reported in 354 ITR 180 (Del). The Court dismissed the appeal on this ground. However, the Court clarified that its order would abide by the decision of the Supreme Court in Civil Appeal No. 724/2013 and other connected matters that 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 appellant, Ansal Properties & Infrastructure Ltd., filed an Income Tax Appeal before the Delhi High Court challenging an order dated March 13, 2018, passed by the Income Tax Appellate Tribunal (ITAT) in ITA No. 2005/Del/2013 for Assessment Year 2009-10. The appellant's counsel admitted that the issue on merits was covered against the appellant by a Delhi High Court judgment dated October 31, 2012, reported in 354 ITR 180 (Del). However, the appellant stated that this decision had not been accepted and an appeal was pending before the Supreme Court. The appellant sought to be bound by the Supreme Court's eventual judgment in Civil Appeal No. 724/2013 and connected matters.

What were the issues?

1. Whether a substantial question of law arises for consideration in the present appeal, given that the issue on merits is covered by a prior judgment of this Court. Assessee's Contention: The assessee argued that the appeal should be decided based on the outcome of Civil Appeal No. 724/2013 and other connected matters pending before the Supreme Court, and that they wished to be bound by the Supreme Court's decision. The assessee acknowledged that the issue on merits was covered against them by the Delhi High Court's judgment in 354 ITR 180 (Del) but highlighted that this decision was under challenge before the Supreme Court. Revenue's Contention: The judgment records no specific contention from the revenue.

AI-generated summary — verify with the full judgment below

$~S-42 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 453/2022 ANSAL PROPERTIES & INFRASTRUCTURE LTD. ..... Appellant Through: Mr.Arta Trana 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 % 15.11.2022 CM APPL.48701/2022 (exemption) Allowed, subject to all just exceptions. Accordingly, the application stands disposed of. CM APPL.48700/2022 Keeping in view the averments in the application, the delay in filing the appeal is condoned. Accordingly, the application stands disposed of. ITA 453/2022 Present Income Tax Appeal has been filed challenging the Order dated 13th March, 2018 passed by the Income Tax Appellate Tribunal (‘ITAT’) in ITA No.2005/Del/2013 for the Assessment Year 2009-10. 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 02:03:08

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 said decision and the appeal against the same being Civil Appeal No.724/2013 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 the 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 15, 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 02:03:08

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