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

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ITA/240/2022HC DelhiDLHC01028723202201 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, as the issues were covered by the Court's own prior judgment reported in 354 ITR 180 (Del). The Court noted that the assessee's counsel fairly admitted this fact. Despite the pendency of an appeal before the Supreme Court against the aforementioned judgment, the High Court dismissed the present appeals. The Court clarified that its order would be subject to the decision of the Supreme Court in Civil Appeal No. 724/2013 and other connected matters. The ratio decidendi is that if an issue is squarely covered by a High Court judgment, and no substantial question of law is demonstrated, the appeal can be dismissed, even if a further appeal is pending before the Supreme Court, provided the dismissal is made subject to the outcome of the Supreme Court proceedings. The operative direction was the dismissal of the appeals.

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 conceded 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 an appeal against it (Civil Appeal No. 724/2013) was pending before the Supreme Court. 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, given that the issues are covered by a prior Delhi High Court judgment (354 ITR 180 (Del))? Assessee's Contention: The assessee acknowledged that the issues were covered against it by the Delhi High Court judgment in 354 ITR 180 (Del). However, it stated that an appeal against this judgment was pending before the Supreme Court (Civil Appeal No. 724/2013) and expressed a desire to be bound by the Supreme Court's decision. The assessee did not argue on the merits of the ITAT's order directly but relied on the pendency of the Supreme Court appeal. Revenue's Contention: The revenue did not record any specific arguments in the judgment. However, by implication, their position would be to uphold the ITAT's order, which was based on the Delhi High Court's prior ruling.

Which sections of the Income-tax Act were involved?

None explicitly mentioned in the provided text, other than the reference to the ITAT's order and the High Court's previous judgment.

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 01:51:14

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 01:51:14

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 01:51:14

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