COMMISSIONER OF INCOME TAX (EXEMPTIONS) DELHI vs. DELHI BUREAU OF TEXT BOOKS

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ITA - 523 / 2022HC Delhi09 December 20222 pages
For Petitioner: ABHISHEK
AI SummaryDismissed

What did the High Court hold?

The High Court condoned the delay in filing the appeal. Since the issue was covered by a prior judgment for the same assessee, the Court found no substantial question of law and closed the appeal.

What were the facts?

The Revenue filed an appeal with a significant delay, seeking condonation. The issue in the appeal was already decided by the High Court in a previous judgment concerning the same assessee for earlier assessment years.

What were the issues?

Whether a substantial question of law arises when the issue is covered by a previous judgment of the High Court for the same assessee. The applicability of exemptions under Sections 11 and 12 of the Income Tax Act.

Which sections of the Income-tax Act were involved?

Section 11,Section 12

AI-generated summary — verify with the full judgment below

$~31 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 523/2022

COMMISSIONER OF INCOME TAX (EXEMPTIONS) DELHI

..... Appellant Through: Mr Abhishek Maratha, Sr Standing Counsel.

versus

DELHI BUREAU OF TEXT BOOKS

..... Respondent

Through: None.

CORAM:

HON'BLE MR. JUSTICE RAJIV SHAKDHER

HON'BLE MS. JUSTICE TARA VITASTA GANJU

O R D E R %

09.12.2022 [Physical Hearing/Hybrid Hearing (as per request)] CM APPLs.53392/2022 & 53393/2022 [Applications filed on behalf of the appellant seeking condonation of delay of 86 days in filing and 91 days in re-filing the appeal]

1.

These are the applications seeking condonation of delay in filing and re-filing the appeal. 2. According to the appellant, there is a delay of 86 days in filing and 91 days in re-filing the appeal. 3. For the reasons given in the applications, the delay is condoned. 4. The applications are disposed of in the aforesaid terms. ITA 523/2022 5. Mr Abhishek Maratha, leaned senior standing counsel, who appears on behalf of the appellant/revenue, does not dispute the fact that the issue ITA 523/2022

1/2 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 13:33:59

raised in the instant appeal is covered by an earlier judgment of the Court dated 03.05.2017 concerning the same assessee, in respect of the Assessment Years (AYs) 2006-07, 2007-08, 2008-09 and 2009-10. We are informed that this judgment has been passed in ITA nos.807/2015, 810/2015, 811/2015 & 812/2015. 5.1 Furthermore, it appears that the respondent/assessee was granted exemption under Sections 11 and 12 of the Income Tax Act, 1961 [in short, “Act”] for the same activity for AY 1971-72 till A Y 2005-06. 6. Given the aforesaid position, the appeal is closed as no substantial question arises for consideration.

RAJIV SHAKDHER, J

TARA VITASTA GANJU, J DECEMBER 9, 2022 pmc

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ITA 523/2022

2/2 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 13:33:59

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