THE COMMISSIONER OF INCOME TAX (CENTRAL)-III vs. NATIONAL INDUSTRIES CORPORATION LTD.

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ITA/759/2014HC Delhi22 January 20153 pages
AI SummaryRemanded

What did the High Court hold?

The High Court directed that for detailed judgment, the decision in ITA No. 429/2013 should be referred to. This implies the current appeals were decided based on the principles laid down in that prior judgment.

What were the facts?

The appeals were filed by the Commissioner of Income Tax against various companies. The judgment refers to a decision dated January 22, 2015, in ITA No. 429/2013 for detailed reasoning.

What were the issues?

The specific legal issues are not detailed in this excerpt, but the outcome hinges on the principles established in a prior related case.

AI-generated summary — verify with the full judgment below

ITA Nos.430-433/2013, 522/2013, 530/2013, 534-537/2013, 252-256/2014, 418-423/2014, 447/2014, 759-761/2014 & 782-784/2014

Page | 1

$~66 to 87, 93 to 95 & 103 to 105 * IN THE HIGH COURT OF DELHI AT NEW DELHI Decided on: 22.01.2015 + ITA 430/2013 + ITA 431/2013 + ITA 432/2013

THE COMMISSIONER OF INCOME TAX (CENTRAL)-I..... Appellant Through Mr. Balbir Singh, sr. standing counsel with Mr. Abhishek Singh Baghel, Adv.

versus

MOHAN MEAKINS LIMITED

..... Respondent Through Mr. C S Aggarwal, Sr. Adv. with Mr. Prakash Kumar, Adv.

+ ITA 433/2013

THE COMMISSIONER OF INCOME TAX (CENTRAL)-III.... Appellant Through Mr. Balbir Singh, sr. standing counsel with Mr. Abhishek Singh Baghel, Adv.

versus

NATIONAL INDUSTRIES CORPORATION LTD. ..... Respondent Through Mr. C S Aggarwal, Sr. Adv. with Mr. Prakash Kumar, Adv. + ITA 522/2013 + ITA 530/2013 + ITA 534/2013 + ITA 535/2013 + ITA 536/2013 + ITA 537/2013

THE COMMISSIONER OF INCOME TAX CENTRAL - III..... Appellant Through Mr. Balbir Singh, sr. standing counsel with Mr. Abhishek Singh Baghel, Adv.

versus

SUPERIOR INDUSTRIES LTD.

..... Respondent

Through Dr. Rakesh Gupta, Adv.

+ ITA 252/2014 + ITA 253/2014 + ITA 254/2014 2015:DHC:721-DB

ITA Nos.430-433/2013, 522/2013, 530/2013, 534-537/2013, 252-256/2014, 418-423/2014, 447/2014, 759-761/2014 & 782-784/2014

Page | 2

+ ITA 255/2014 + ITA 256/2014

THE COMMISSIONER OF INCOME TAX CENTRAL-III..... Appellant Through Mr. Rohit Madan and Mr. Ruchir Bhatia, Advs.

versus

DCM SHRIRAM INDUSTRIES LTD.

..... Respondent

Through None + ITA 418/2014 + ITA 419/2014 + ITA 420/2014 + ITA 421/2014 + ITA 422/2014 + ITA 423/2014 + ITA 447/2014

COMMISSIONER OF INCOME TAX-

..... Appellant Through Mr. Kamal Sawhney, sr. standing counsel

versus

SARAYA INDUSTRIES LTD.

..... Respondent

Through None

+ ITA 759/2014 + ITA 760/2014 + ITA 761/2014

THE COMMISSIONER OF INCOME TAX CENTRAL-III..... Appellant Through Mr. Rohit Madan and Mr. Ruchir Bhatia, Advs.

versus

M/S LORDS DISTILLERY LIMITED

..... Respondent Through Mr. C S Aggarwal, Sr. Adv. with Mr. Prakash Kumar, Adv.

+ ITA 782/2014 + ITA 783/2014 + ITA 784/2014 2015:DHC:721-DB

ITA Nos.430-433/2013, 522/2013, 530/2013, 534-537/2013, 252-256/2014, 418-423/2014, 447/2014, 759-761/2014 & 782-784/2014

Page | 3

THE COMMISSIONER OF INCOME TAX CENTRAL-III..... Appellant

Through Mr. Rohit Madan, Adv.

versus

NATIONAL INDUSTRIAL CORPORATION LTD ..... Respondent Through Mr. Salil Aggarwal and Mr. Vikas Jain, Adv.

CORAM:

HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE R.K.GAUBA

MR. JUSTICE S. RAVINDRA BHAT (OPEN COURT)

For detailed judgment, the decision dated 22.01.2015 in ITA No.429/2013 may be referred to.

S. RAVINDRA BHAT (JUDGE)

R.K.GAUBA (JUDGE) JANUARY 22, 2015 vld 2015:DHC:721-DB

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