ANSAL PROPERTIES INFRASTRUCTURE LTD vs. DY COMMISSIONER OF INCOME TAX CIRCLE 1(1)

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ITA/238/2022HC DelhiDLHC01028721202201 August 2022Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA3 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 appeals. This conclusion was based on the fact that the issues were covered against the assessee by the High Court's own prior judgment reported in 354 ITR 180 (Del). The court acknowledged the assessee's submission that an appeal against this judgment was pending before the Supreme Court and that the assessee wished to be bound by the Supreme Court's decision. Consequently, the High Court dismissed the appeals. However, it 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. No specific issue was left undecided; rather, the appeals were disposed of based on the existing High Court precedent and the pending Supreme Court proceedings.

What were the facts?

The appeals were filed by Ansal Properties Infrastructure Ltd. (the assessee) against the common order dated February 23, 2022, passed by the Income Tax Appellate Tribunal (ITAT). The ITAT's order pertained to Assessment Year 2013-14 (ITA No. 5010/Del./2017) and Assessment Year 2014-15 (ITA No. 5011/Del./2017). The assessee's counsel admitted that the issues raised in the present appeals were covered against the assessee by a previous judgment of the Delhi High Court reported in 354 ITR 180 (Del). However, the assessee had not accepted that judgment and had filed a Civil Appeal (No. 724/2013) before the Supreme Court, which was pending. The assessee sought to be bound by the forthcoming Supreme Court judgment.

What were the issues?

1. Whether the present appeals raise a substantial question of law for consideration by the High Court, given the prior judgment of the Delhi High Court in 354 ITR 180 (Del) and the pending appeal before the Supreme Court. Assessee's Contentions: The assessee conceded that the merits of the issues were covered against it by the Delhi High Court's judgment in 354 ITR 180 (Del). However, it stated that an appeal against this judgment (Civil Appeal No. 724/2013) was pending before the Supreme Court. The assessee sought to be bound by the outcome of the Supreme Court's decision in this pending appeal and other connected matters. Revenue's Contentions: The judgment does not record any specific contentions made by the revenue on the merits of the issues. However, the presence of the revenue's counsel indicates their participation in the proceedings.

Which sections of the Income-tax Act were involved?

None explicitly mentioned in the provided text, other than the appeal numbers referencing the ITAT order.

AI-generated summary — verify with the full judgment below

$~20 & 22 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 238/2022 & CM APPL. 33488/2022 ANSAL PROPERTIES INFRASTRUCTURE LTD ..... Appellant Through: Mr. Satyen Sethi, Advocate. versus DY COMMISSIONER OF INCOME TAX CIRCLE 1(1) ..... Respondent Through: Mr. Sanjay Kumar, Sr. Standing Counsel for Revenue with Ms. Easha Kadian, Advocate. + ITA 240/2022 & CM APPL. 33409/2022 ANSAL PROPERTIES INFRASTRUCTURE LTD ..... Appellant Through: Mr. Satyen Sethi, Advocate. versus DY COMMISSIONER OF INCOME TAX CIRCLE 1(1) ..... Respondent Through: Mr. Sanjay Kumar, Sr. Standing Counsel for Revenue with Ms. Easha Kadian, Advocate. CORAM: HON'BLE MR. JUSTICE MANMOHAN HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA 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 01:49:00

O R D E R % 01.08.2022 CM APPL. 33488/2022 in ITA 238/2022 CM APPL. 33409/2022 in ITA 240/2022 Exemption allowed, subject to all just exceptions. Accordingly, these applications are disposed of. ITA 238/2022 ITA 240/2022 Present Income Tax Appeals have been filed challenging the common Order dated 23rd February, 2022 passed by the Income Tax Appellate Tribunal (‘ITAT’) in ITA No. 5010/Del./2017 for the Assessment Year 2013-14 & ITA No. 5011/Del./2017 for the Assessment Year 2014-15. Learned counsel for the Appellant fairly admits that on merits, the issues raised in the present appeals are covered against the Appellant vide judgment of this Court reported in 354 ITR 180 (Del). He, however, states that the appellant-assessee has not accepted the said judgment and the appeal against the same being Civil Appeal No.724/2013 is pending consideration before the Supreme Court. Learned counsel 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. Keeping in view the judgment of learned predecessor Division Bench 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 appeals are dismissed. 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 01:49:00

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 AUGUST 01, 2022/msh 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 01:49:00

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