TAX (CENTRAL-2), vs. M/S FORYU OVERSEAS (P) LTD

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ITA/1032/2015HC Delhi23 December 20152 pages
AI SummaryDismissed

What did the High Court hold?

The Delhi High Court held that no substantial question of law arose for determination in these appeals. This decision was based on a previous ruling by the same court.

What were the facts?

The Revenue filed appeals against the order of the Income Tax Appellate Tribunal. The appeals were based on the contention that substantial questions of law arose for determination.

What were the issues?

The primary issue was whether substantial questions 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 4,7&8 +

ITA 1032/2015

PR. COMMISSIONER OF INCOME

TAX (CENTRAL-2),

..... Appellant

Through: Ms. Suruchi Aggarwal, Senior Standing

counsel, Ms.Vibhooti Malhotra, Junior Standing

counsel and Ms. Radhika Gupta, Advocate

versus

M/S FORYU OVERSEAS (P) LTD

..... Respondent

With +

ITA 1035/2015

PR. COMMISSIONER OF INCOME

TAX (CENTRAL-2)

..... Appellant

Through: Ms. Suruchi Aggarwal, Senior Standing

counsel, Ms.Vibhooti Malhotra, Junior Standing

counsel and Ms. Radhika Gupta, Advocate

versus

M/S FORYU OVERSEAS (P) LTD.,

..... Respondent

And +

ITA 1036/2015

PR. COMMISSIONER OF INCOME

TAX (CENTRAL-2

..... Appellant

Through: Ms. Suruchi Aggarwal, Senior Standing

counsel, Ms.Vibhooti Malhotra, Junior Standing

counsel and Ms. Radhika Gupta, Advocate

versus 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 21:43:02

FORYU OVERSEAS (P) LTD

..... Respondent

CORAM: JUSTICE S. MURALIDHAR JUSTICE VIBHU BAKHRU

O R D E R %

23.12.2015 CM No. 32400/2015 in ITA No. 1032 of 2015 CM No. 32404/2015 in ITA No. 1035 of 2015 CM No. 32406/2015 in ITA No. 1036 of 2015

1.

Allowed, subject to all just exceptions.

2.

The applications are disposed of.

ITA No. 1032 of 2015 ITA No. 1035 of 2015 ITA No. 1036 of 2015

3.

In view of the decision of this Court dated 20th July 2015 in ITA No. 444 of 2015 (Commissioner of Income Tax(Central-II) v. P.D. Associates (P) Ltd.), no substantial question of law arises for determination by the Court in these appeals.

4.

The appeals are accordingly dismissed.

S. MURALIDHAR, J

VIBHU BAKHRU, J DECEMBER 23, 2015/mg 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 21:43:02

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