PR. COMMISSIONER OF INCOME TAX-(CENTRAL-2), vs. VICTORIA MARKETING PVT. LTD

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ITA - 822/2015HC Delhi2015:DHC:11746-DB30 October 20153 pages
AI SummaryDismissed

What did the High Court hold?

The Delhi High Court, following its earlier order in a similar case, held that no substantial question of law arose from the ITAT's decision. Therefore, the appeals filed by the Revenue were dismissed.

What were the facts?

The Revenue filed appeals before the Delhi High Court against the orders of the Income Tax Appellate Tribunal (ITAT). The ITAT had passed an order in a similar case, ITA No. 509 of 2015.

What were the issues?

The primary issue was whether a substantial question of law arose from the ITAT's order, which was decided in favor of the assessee based on a prior ruling.

AI-generated summary — verify with the full judgment below

$~ * 14. + 15. + IN THE HIGH COURT OF DELHI AT NEW DELHI ITA 821/2015 PR. COMMISSIONER OF INCOME TAX-(CENTRAL-2) Appellant Through: Ms. Suruchi Aggarwal, Senior Standing counsel with Ms. Lakshmi Gurung and Ms. Radhika Gupta, Advocates. versus VICTORIA MARKETING PVT. LTD. WITH ITA 822/2015 Respondent PR. COMMISSIONER OF INCOME TAX-(CENTRAL-2) Appellant Through: Ms. Suruchi Aggarwal, Senior Standing counsel with Ms. Lakshmi Gurung and Ms. Radhika Gupta, Advocates. versus VICTORIA MARKETING PVT. LTD. WITH ITA 824/2015 Respondent PR. COMMISSIONER OF INCOME TAX-(CENTRAL-2) Appellant Through: Ms. Suruchi Aggarwal, Senior Standing counsel with Ms. Lakshmi Gurung and Ms. Radhika Gupta, Advocates. ITA Nos. 821, 822, 824 & 826/2015 Page 1 of3 2015:DHC:11746-DB

versus VICTORIA MARKETING PVT. LTD. Respondent AND 18. + ITA 825/2015 PR. COMMISSIONER OF INCOME TAX-(CENTRAL-2) Appellant Through: Ms. Suruchi Aggarwal, Senior Standing counsel with Ms. Lakshmi Gurung and Ms. Radhika Gupta, Advocates. versus VICTORIA MARKETING PVT. LTD. Respondent CORAM: JUSTICE S. MURALIDHAR JUSTICE VIBHU BAKHRU ORDER % 30.10.2015 CM No. 24904 of 2015(exemption) in ITA No. 821 of 2015 CM No. 24905 of 2015rexemption) in ITA No. 822 of 2015 CM No. 24907 of 2015(exemption) in ITA No. 824 of 2015 CM No. 24908 of 2015(exemption) in ITA No. 825 of 2015 1. Exemptions allowed subject to all just exceptions. 2. The applications are disposed of. ITA Nos. 821/2015.822/2015,824/2015 & 826/2015 3. Inview ofthe order dated 28'^ July 2015 passed by this Court inITA No. ITA Nos. 821, 822, 824 & 826/2015 Page 2 of3 2015:DHC:11746-DB

509 of 2015 {Pr. Commissioner of Income Tax (Central-II) v. Aakash ArogyaMandir Pvt. Ltd.), no substantial question of law arises. The present appeals are dismissed. S. MURALIDHAR, J OCTOBER 30, 2015/dn VIBHUBAKHRU, J ITA Nos. 821, 822, 824 & 826/2015 Page 3 of3 2015:DHC:11746-DB

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