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ITA 226/2020
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$~A-5 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 226/2020 & CM APPLs. 33423-424/2020
YUM RESTAURANTS MARKETING PVT. LTD.
..... Appellant Through: Mr. M.S. Syali Senior Adv. With Mr. Mayank Nagi, Mr. Tarun Singh and Mr. Pulkit Verma, Advocates.
versus
PRINCIPAL COMMISSIONER OF INCOME TAX-9,
.... Respondent Through: Mr. Abhishek Maratha, Sr. Standing Counsel.
Date of Decision: 19th July, 2021
CORAM: HON'BLE MR. JUSTICE MANMOHAN HON'BLE MR. JUSTICE NAVIN CHAWLA
J U D G M E N T
MANMOHAN, J 1. The appeal has been heard by way of video conferencing. : (Oral) 2. Present appeal has been filed under Section 260A of the Income Tax Act, 1961 against the order dated 09th
September, 2019 passed by the ‘D’ Bench of Income Tax Appellate Tribunal, New Delhi in ITA No.3235/Del/2005 for the Assessment Year 2001-2002. The Tribunal in its impugned order has held as under: “41. Considering the above facts and case laws, there is no applicability of doctrine of diversion of income by overriding title in this case. This plea of diversion of 2021:DHC:2102-DB
ITA 226/2020
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income by overriding title was admittedly raised by the assesse before the High Court. Once the order is passed by the High Court in a matter, the said pleading cannot be entertained afresh by the Hon'ble Tribunal. Moreover, the plea of the assessee with regard to diversion of income by overriding title also, assesse has no case.”
Keeping in view the aforesaid findings, this Court is of the view that no substantial question of law arises for determination in the present proceedings. 4. Accordingly, the present appeal along with pending applications are dismissed. 5. The order be uploaded on the website forthwith. Copy of the order be also forwarded to the learned counsel through e-mail
MANMOHAN, J
NAVIN CHAWLA, J
JULY 19, 2021 TS
2021:DHC:2102-DB