(CENTRAL-2) vs. G.S. FINANCE AND INVESTMENT PVT. LTD.

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ITA/866/2015HC Delhi17 November 20152 pages
AI SummaryDismissed

What did the High Court hold?

The Delhi High Court, following its previous order in a similar case, held that no substantial question of law arose. Therefore, the appeals were dismissed.

What were the facts?

The appeals were filed by the Principal Commissioner of Income Tax against an order of the Income Tax Appellate Tribunal. The appeals were delayed in re-filing.

What were the issues?

The primary issue was whether a substantial question of law arose from the ITAT's order, warranting an appeal to the High Court.

AI-generated summary — verify with the full judgment below

$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI 22. +

ITA 866/2015

PR. COMMISSIONER OF INCOME TAX (CENTRAL-2)

..... Appellant Through: Ms. Suruchi Aggarwal, Senior Standing counsel with Ms. Lakshmi Gurung, Mr. Abhishek Sharma, Ms. Radhika Gupta and Mr. Rajesh Kumar, Advocates.

versus

G.S. FINANCE AND INVESTMENT PVT. LTD. ..... Respondent

AND 23. +

ITA 867/2015

PR. COMMISSIONER OF INCOME TAX (CENTRAL-2)

..... Appellant Through: Ms. Suruchi Aggarwal, Senior Standing counsel with Ms. Lakshmi Gurung, Mr. Abhishek Sharma, Ms. Radhika Gupta and Mr. Rajesh Kumar, Advocates.

versus

G.S. FINANCE AND INVESTMENT PVT. LTD. ..... Respondent

CORAM: JUSTICE S. MURALIDHAR JUSTICE VIBHU BAKHRU

O R D E R %

17.11.2015 CM No.26989 of 2015 (for exemption) in ITA 866/2015

ITA Nos. 866/2015 & 867/2015

Page 1 of 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 04/04/2026 at 21:49:35

CM No.26991 of 2015 (for exemption) in ITA 867/2015

1.

Exemptions allowed subject to all just exceptions.

2.

The applications are disposed of.

CM No.26900 of 2015 (for condonation of delay in re-filing the appeal) in ITA 866/2015 CM No.26992 of 2015 (for condonation of delay in re-filing the appeal) in ITA 867/2015

3.

For the reasons stated in the applications, the delays in re-filing the respective appeals are condoned.

4.

The applications stand disposed of. ITA Nos. 866/2015 & 867/2015

5.

In view of the order dated 28th July, 2015 passed by this Court in ITA No. 509/2015 (Pr. Commissioner of Income Tax (Central-II) v. Aakash Arogya Mandir Pvt. Ltd.), no substantial question of law arises. The present appeals are dismissed.

S. MURALIDHAR, J

VIBHU BAKHRU, J NOVEMBER 17, 2015 dn

ITA Nos. 866/2015 & 867/2015

Page 2 of 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 04/04/2026 at 21:49:35

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