PR COMMISSIONER OF INCOME TAX CENTRAL II vs. M/S GAURSONS REALTY PVT LTD

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ITA - 35 / 2024HC Delhi15 January 20242 pages
For Petitioner: ZOHEB HOSSAIN
AI SummaryPartly Allowed

What did the High Court hold?

The High Court issued notice on the appeal concerning the issues where the ITAT relied on a Supreme Court-overruled decision. The other issues were considered settled based on prior High Court judgments.

What were the facts?

The Revenue appealed against an ITAT order. For some issues, the ITAT's decision was based on a previous High Court judgment that was upheld. For other issues, the ITAT followed a High Court decision later overruled by the Supreme Court.

What were the issues?

Whether the ITAT's decision, based on a High Court judgment subsequently overruled by the Supreme Court, requires reconsideration. Whether the ITAT's decision on other issues, based on settled High Court precedents, is valid.

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Cases cited in this judgment(2)Show list

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$~68 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 35/2024, CM No.2316/2024 PR COMMISSIONER OF INCOME TAX CENTRAL II ..... Appellant Through: Mr. Zoheb Hossain, Sr. Standing Counsel and Mr. Sanjeev Menon, Jr. Standing Counsel versus M/S GAURSONS REALTY PVT LTD ..... Respondent Through: Mr. S. Krishnan, Adv. CORAM: HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV O R D E R % 15.01.2024 1. Upon a reading of the order passed by Income Tax Appellate Tribunal [“Tribunal”] and on hearing learned counsels for parties, we note that questions (a) to (i) as proposed in the instant appeal and the issues arising therefrom appear to be settled in light of the view taken by the Tribunal for Assessment Year 2014-15 and which decision has since been upheld even by this Court in terms of its judgment dated 13 February 2020 passed in ITA 1159/2018. 2. Insofar as proposed questions (j) and (k) are concerned, the appellants would contend that while holding against the Revenue in this regard, the Tribunal has followed the decision rendered by this Court in Commissioner of Income Tax vs. Aimil Ltd. [(2010) 321 ITR 508 and which came to be subsequently overruled by the Supreme Court in Checkmate Services Pvt. Ltd. vs. Commissioner of Income Tax-1 [2022 SCC OnLine SC 1423]. 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 27/03/2026 at 13:13:16

3.

In view of the aforesaid, we issue notice on the instant appeal to the limited extent of questions (j) and (k). The respondents may place a brief note/reply, if so chosen and advised, within a period of four weeks from today. 4. Let he appeal be called again on 05.04.2024. YASHWANT VARMA, J. PURUSHAINDRA KUMAR KAURAV, J. JANUARY 15, 2024/neha/rsk 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 27/03/2026 at 13:13:16

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