CIT vs. RAM KISHAN DASS

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ITA - 1786 / 2010HC Delhi27 May 20113 pages
For Petitioner: RASHMI CHOPRA
AI SummaryAllowed

What did the High Court hold?

The High Court decided to follow the ruling in a previously decided case, Commissioner of Income Tax v Bishan Saroop Ram Kishan Agro Pvt. Ltd. The specific outcome for these appeals is determined by that precedent.

What were the facts?

The judgment refers to other cases decided on the same date, specifically ITA No. 1775/2010, Commissioner of Income Tax v Bishan Saroop Ram Kishan Agro Pvt. Ltd. The current appeals are related to the Commissioner of Income Tax versus Ram Kishan Dass and Sunder Exports.

What were the issues?

The primary issue was the applicability of the decision in a related case to the present appeals. The court's decision hinges on the precedent set in the Bishan Saroop Ram Kishan Agro Pvt. Ltd. case.

AI-generated summary — verify with the full judgment below

ITAs Nos: 1786/10, 1790/10,1794/10, 170/11, 237/11, 1350/11 & 238/11

Page 1 of 3

* IN THE HIGH COURT OF DELHI AT NEW DELHI

+ (1) ITA No.1786/2010

Date of Decision: May 27, 2011

COMMISSIONER OF INCOME TAX … APPELLANT Through: Ms. Rashmi Chopra, Advocate

Versus

RAM KISHAN DASS

… RESPONDENT Through: Mr. Ajay Vohra and Ms. Kavita Jha, Advocates

(2) ITA No.1790/2010 %

COMMISSIONER OF INCOME TAX … Appellant Through: Ms. Rashmi Chopra, Advocate

Versus

RAM KISHAN DASS

… RESPONDENT Through: Mr. Ajay Vohra and Ms. Kavita Jha, Advocates

(3) ITA No.1794/2010 %

COMMISSIONER OF INCOME TAX … Appellant Through: Ms. Rashmi Chopra, Advocate

Versus

RAM KISHAN DASS

… RESPONDENT Through: Mr. Ajay Vohra and Ms. Kavita Jha, Advocates

(4) ITA No.170/2011 %

COMMISSIONER OF INCOME TAX … Appellant Through: Ms. Rashmi Chopra, Advocate

Versus

RAM KISHAN DASS

… RESPONDENT 2011:DHC:3007-DB

ITAs Nos: 1786/10, 1790/10,1794/10, 170/11, 237/11, 1350/11 & 238/11

Page 2 of 3

Through: Mr. Ajay Vohra and Ms. Kavita Jha, Advocates

(5) ITA No.237/2011 %

COMMISSIONER OF INCOME TAX … Appellant Through: Ms. Rashmi Chopra, Advocate

Versus RAM KISHAN DASS

… RESPONDENT Through: Mr. Ajay Vohra and Ms. Kavita Jha, Advocates

(6) ITA No.1350/2010 %

COMMISSIONER OF INCOME TAX … Appellant Through: Ms. Rashmi Chopra, Advocate

Versus

SUNDER EXPORTS

… RESPONDENT Through: Mr. Salil Aggarwal and Mr. Prakash Kumar, Advocates

(7) ITA No.238/2011 %

COMMISSIONER OF INCOME TAX … Appellant Through: Ms. Rashmi Chopra, Advocate

Versus

RAM KISHAN DASS

… RESPONDENT Through: Mr. Ajay Vohra and Ms. Kavita Jha, Advocates

CORAM: HON'BLE MR. JUSTICE A.K.SIKRI HON’BLE MR. JUSTICE M.L.MEHTA

1.

Whether the Reporters of local papers may be allowed to see the judgment? Yes

2.

To be referred to Reporter or not?

Yes

2011:DHC:3007-DB

ITAs Nos: 1786/10, 1790/10,1794/10, 170/11, 237/11, 1350/11 & 238/11

Page 3 of 3

3.

Whether the judgment should be

Yes reported in the Digest?

M.L.MEHTA, J. (Oral) 1. For orders, see ITA No. 1775/2010, titled as Commissioner of Income Tax v Bishan Saroop Ram Kishan Agro Pvt. Ltd. decided on 27th May, 2011.

M.L.MEHTA

(JUDGE)

A.K.SIKRI (JUDGE)

May 27, 2011 rd

2011:DHC:3007-DB

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