COMMISSIONER OF INCOME TAX-6

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ITA/434/2015HC Delhi12 October 20156 pages
AI SummaryDismissed

What did the High Court hold?

The High Court found that the Revenue had filed appeals against the wrong ITAT orders and that the projected questions of law were not relevant to the appeals before it. Consequently, the appeals were dismissed.

What were the facts?

The Revenue filed appeals against an ITAT order. However, the appeals were filed against the ITAT's order in the Assessee's appeals, not the Revenue's appeals before the ITAT. Furthermore, the questions of law projected by the Revenue did not arise from the specific ITAT orders under appeal.

What were the issues?

Whether the Revenue's appeals were correctly filed against the relevant ITAT orders and whether the projected questions of law arose from those specific orders.

Which sections of the Income-tax Act were involved?

Section 153A,Section 68

AI-generated summary — verify with the full judgment below

ITA 434/2015 and connected matters Page 1 of 6

$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI 18. +

ITA 434/2015

COMMISSIONER OF INCOME TAX-6

..... Appellant Through: Mr Kamal Sawhney, Senior Standing Counsel, Mr Raghvendra Singh, Junior Standing Counsel with Mr Shikhar Garg, Advocate.

versus

MONA ADVERTISING & MARKETING PVT. LTD.

..... Respondent

Through: Mr Prakash Kumar, Advocate.

WITH 19. +

ITA 435/2015

COMMISSIONER OF INCOME TAX-6

..... Appellant Through: Mr Kamal Sawhney, Senior Standing Counsel, Mr Raghvendra Singh, Junior Standing Counsel with Mr Shikhar Garg, Advocate.

versus

MONA ADVERTISING.& MARKETING PVT.LTD.

..... Respondent

Through: Mr Prakash Kumar, Advocate.

WITH 20. +

ITA 436/2015

COMMISSIONER OF INCOME TAX-6

..... Appellant Through: Mr Kamal Sawhney, Senior Standing 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 04/04/2026 at 21:52:49

ITA 434/2015 and connected matters Page 2 of 6

Counsel, Mr Raghvendra Singh, Junior Standing Counsel with Mr Shikhar Garg, Advocate.

versus

MONA ADVERTISING & MARKETING PVT.LTD.

..... Respondent

Through: Mr Prakash Kumar, Advocate. WITH 21. +

ITA 437/2015

COMMISSIONER OF INCOME TAX-6

..... Appellant Through: Mr Kamal Sawhney, Senior Standing Counsel, Mr Raghvendra Singh, Junior Standing Counsel with Mr Shikhar Garg, Advocate.

versus

MONA ADVERTISING & MARKETING PVT. LTD.

..... Respondent

Through: Mr Prakash Kumar, Advocate.

WITH 22. +

ITA 438/2015

COMMISSIONER OF INCOME TAX-6

..... Appellant Through: Mr Kamal Sawhney, Senior Standing Counsel, Mr Raghvendra Singh, Junior Standing Counsel with Mr Shikhar Garg, Advocate.

versus

MONA ADVERTISING & MARKETING PVT. LTD.

..... Respondent

Through: Mr Prakash Kumar, Advocate. 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 04/04/2026 at 21:52:49

ITA 434/2015 and connected matters Page 3 of 6

WITH 23. +

ITA 439/2015

COMMISSIONER OF INCOME TAX-6

..... Appellant Through: Mr Kamal Sawhney, Senior Standing Counsel, Mr Raghvendra Singh, Junior Standing Counsel with Mr Shikhar Garg, Advocate.

versus

MONA ADVERTISING AND MARKETING PVT. LTD.

..... Respondent

Through: Mr Prakash Kumar, Advocate.

AND 24. +

ITA 440/2015

PR.COMMISSIONER OF INCOME TAX -6 ..... Appellant Through: Mr Kamal Sawhney, Senior Standing Counsel, Mr Raghvendra Singh, Junior Standing Counsel with Mr Shikhar Garg, Advocate.

versus

MONA ADVERTISING & MARKETING PVT. LTD.

..... Respondent

Through: Mr Prakash Kumar, Advocate.

CORAM: DR. JUSTICE S.MURALIDHAR MR. JUSTICE VIBHU BAKHRU

O R D E R %

12.10.2015 1. These are appeals by the Revenue directed against a common order dated 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 04/04/2026 at 21:52:49

ITA 434/2015 and connected matters Page 4 of 6

29th October 2014 passed by the Income Tax Appellate Tribunal (ITAT). On 26th August 2015, this Court passed an order, the operative portion of which reads as under:

"2. Learned counsel for the Assessee has in a tabular form, set out the details of the appeals of the Revenue in this batch with reference to the corresponding Assessment Year (AY) and appeal before the Income Tax Appellate Tribunal (ITAT). It reads thus:

S. No. Item No. ITA No. AY Arising from ITAT order in ITA No. 1. 41 434/2015 2003-04 3420/D/2012 (of Assessee) 2. 42 435/2015 2004-05 3421/D/2012 (of Assessee) 3. 43 436/2015 2005-06 3422/D/2012 (of Assessee) 4. 44 437/2015 2006-07 3423/D/2012 (of Assessee) 5. 45 438/2015 2007-08 3424/D/2012 (of Assessee) 6. 46 439/2015 2008-09 3425/D/2012 (of Assessee) 7. 47 4405/201 5 2009-10 3426/D/2012 (of Assessee)

3.

It is pointed out by Mr C.S. Aggarwal, learned Senior counsel appearing for the Assessee, that as is evident from the above table, the appeals of the Revenue challenging the order of the ITAT for the AYs corresponding to the Appeals of the Revenue before the ITAT, have either not been filed or in any event have not been listed. If there are any such appeals filed by the Revenue corresponding to the order of the ITAT in the Revenue's appeals before it then it would be the responsibility of the Revenue to ensure that such appeals are numbered and listed before the Court by the next date.

4.

List on 12th October, 2015."

2.

Today the Court finds that the appeals if any filed by the Revenue against 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 04/04/2026 at 21:52:49

ITA 434/2015 and connected matters Page 5 of 6

the common order of the ITAT in the appeals filed by the Revenue before the ITAT are not listed before the Court with the present batch of appeals.

3.

Mr Kamal Sawhney, learned Senior Standing Counsel for the Revenue, states that on checking the records, it appears that due to some "error", the present appeals have been filed only against the common order of the ITAT in the appeals of the Assessee before the ITAT and not against the same common order of the ITAT in the appeals of the Revenue. In other words, against the order of the ITAT in the following appeals of the Revenue before the ITAT, no appeals of the Revenue as of date have been numbered and listed before the Court: Revenue's Appeal before the ITAT AY ITA No. 3324/Del/2012 2003-04 ITA No. 3325/Del/2012 2004-05 ITA No. 3326/Del/2012 2005-06 ITA No. 3327/Del/2012 2006-07 ITA No. 3328/Del/2012 2007-08 ITA No. 3329/Del/2012 2008-09 ITA No. 3330/Del/2012 2009-10

4.

The further 'error' in the present appeals, which the Court has noticed, and which has not been disputed by Mr. Sawhney, is that the two questions projected by the Revenue do not arise for consideration in these appeals, which are against the order of the ITAT in the appeals before it of the 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 04/04/2026 at 21:52:49

ITA 434/2015 and connected matters Page 6 of 6

Assessee. The first question pertains to Section 153A, which was admittedly given up by the Assessee before the ITAT. The second question pertains to the additions under Section 68 of the Act, which do not arise from the order of the ITAT in the Assessee’s appeals. If at all, that is a question that arises from the ITAT's order in the Revenue's appeals before it.

5.

In that view of the matter, these appeals are dismissed.

S.MURALIDHAR, J

VIBHU BAKHRU, J OCTOBER 12, 2015 MK 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 04/04/2026 at 21:52:49

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