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

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ITA - 454 / 2022HC Delhi16 November 20222 pages
For Petitioner: SATYEN SETHI
AI SummaryDismissed

What did the High Court hold?

The Delhi High Court held that no substantial question of law arose for consideration, as the matter was covered by a previous High Court judgment. The appeal was dismissed, but it was clarified that the order would abide by the Supreme Court's decision.

What were the facts?

The appellant filed an appeal challenging an ITAT order for AY 2008-09. The appellant admitted that the issue was covered against them by a Delhi High Court judgment, but stated that an appeal against that judgment was pending before the Supreme Court.

What were the issues?

Whether a substantial question of law arises when the issue is covered by a High Court judgment, but an appeal is pending before the Supreme Court.

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

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$~39 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 454/2022 & CM APPLs. 48702-03/2022 ANSAL PROPERTIES & INFRASTRUCTURE LTD. ..... Appellant Through: Mr. Arta Trana Panda, Advocate. versus DY. COMMISSIONER OF INCOME TAX ..... Respondent Through: Mr. Sanjay Kumar, Senior Standing Counsel for Revenue. CORAM: HON'BLE MR. JUSTICE MANMOHAN HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA O R D E R % 16.11.2022 CM APPLs. 48702/2022 (for condonation of delay) Keeping in view the averments in the application, the delay in filing the appeal is condoned. Accordingly, the present application is disposed of. CM APPLs. 48703/2022 (for exemption) Exemption allowed, subject to all just exceptions. Accordingly, the present application stands disposed of. ITA 454/2022 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.5345/Del./2012 for the Assessment Year 2008-09. 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 14:49:16

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 16, 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 27/03/2026 at 14:49:16

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