COMMISSIONER OF INCOME TAX vs. M/S. ANSAL PROPERTIES & INDUSTRIES LTD.

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ITA-107/2001HC Delhi2012:DHC:661731 October 20123 pages
AI SummaryRemanded

What did the High Court hold?

The High Court disposed of these appeals based on a prior judgment in a related case involving similar parties and issues. The specific outcome for these appeals is therefore determined by that earlier decision.

What were the facts?

These are multiple appeals filed by the Commissioner of Income Tax against M/s Ansal Properties & Industries Ltd. and M/s Ansal Housing & Construction Ltd. The appeals were disposed of in view of a separate judgment passed on the same day in a related case.

What were the issues?

The core issue revolved around the tax treatment of certain transactions or income, which was decided in a related appeal. The specific legal questions are not detailed in this excerpt.

AI-generated summary — verify with the full judgment below

ITA 56,57,105, 107,109,114,177/01, 88/02 111, 321,498/03,227,336,529,690/04,212/05 Page 1

* IN THE HIGH COURT OF DELHI AT NEW DELHI

RESERVED ON :11.10.2012

PRONOUNCED ON:31.10.2012

ITA 56/2001

COMMISSIONER OF INCOME TAX

..... Appellant

versus

M/S ANSAL PROPERTIES & INDUS. LTD ..... Respondent

ITA 57/2001

COMMISSIONER OF INCOME TAX

..... Appellant

versus

M/S ANSAL PROPERTIES & INDUS.LTD ..... Respondent

ITA 105/2001

COMMISSIONER OF INCOME TAX ..... Appellant

versus

M/S ANSAL HOUSING & CONSTRUCTION LTD. ..... Respondent

ITA 107/2001

COMMISSIONER OF INCOME TAX ..... Appellant

versus

M/S ANSAL PROPERTIES & INDUSTRIES LTD. ..... Respondent

ITA 109/2001

COMMISSIONER OF INCOME TAX ..... Appellant

versus

M/S ANSAL PROPERTIES & INDUSTRIES LTD. ..... Respondent

ITA 114/2001

COMMISSIONER OF INCOME TAX ..... Appellant

versus

M/S ANSAL HOUSING & CONSTRUCTION LTD. ..... Respondent

ITA 177/2001

COMMISSIONER OF INCOMET TAX ..... Appellant

versus

M/S ANSAL PROPERTIES & INDUSTRIES LTD. ..... Respondent

2012:DHC:6617-DB

ITA 56,57,105, 107,109,114,177/01, 88/02 111, 321,498/03,227,336,529,690/04,212/05 Page 2

ITA 88/2002

COMMISSIONER OF INCOME TAX ..... Appellant

versus

M/S ANSAL PROPERTIES & INDUSTRIES LTD. ..... Respondent

ITA 111/2003

COMMISSIONER OF INCOME TAX

..... Appellant

versus

M/S ANSAL PROPERTIES & INDUSTRIES LTD. ..... Respondent

ITA 321/2003

COMMISSIONER OF INCOME TAX ..... Appellant

versus

M/S ANSAL PROPERTIES & INDUSTRIES LTD. ..... Respondent

ITA 498/2003

COMMISSIONER OF INCOME TAX ..... Appellant

versus

M/S ANSAL HOUSING & CONSTRUCTION LTD. ..... Respondent

ITA 227/2004

COMMISSIONER OF INCOME TAX ..... Appellant

versus

M/S ANSAL HOUSING & CONSTRUCTION LTD. ..... Respondent

ITA 336/2004

COMMISSIONER OF INCOME TAX

..... Appellant

versus

M/S.ANSAL PROPERTIES & INDUSTRIES LTD. ..... Respondent

ITA 529/2004

COMMISSIONER OF INCOME TAX

..... Appellant

versus

M/S ANSAL HOUSING & CONSTRUCTION LTD. ..... Respondent

ITA 690/2004

COMMISSIONER OF INCOME TAX ..... Appellant

versus

M/S ANSAL HOUSING & CONSTRUCTION LTD. ..... Respondent

2012:DHC:6617-DB

ITA 56,57,105, 107,109,114,177/01, 88/02 111, 321,498/03,227,336,529,690/04,212/05 Page 3

ITA 212/2005

COMMISSIONER OF INCOME TAX ..... Appellant

versus

M/S. ANSAL HOUSING AND CONSTRUCTION LTD. ..... Respondent

….Appellant Through : Sh. Abhishek Maratha, Sr. Standing Counsel with Ms. Anshul Sharma, Advocate. ….Respondents Through : Sh. Ajay Vohra, Ms. Kavita Jha and Sh. Somnath Shukla, Advocates. Sh. Satyen Sethi and Sh. Arta Trana Panda, Advocates.

CORAM: MR. JUSTICE S. RAVINDRA BHAT MR. JUSTICE R.V. EASWAR

MR. JUSTICE S.RAVINDRA BHAT 1. The present Appeals are disposed of in view of the separate judgment passed today in ITA 18/1999 titled Commissioner of Income Tax vs. M/s Ansal Housing Finance and Leasing Co. Ltd.

(S.RAVINDRA BHAT) JUDGE

(R.V. EASWAR) 31st October, 2012

JUDGE

2012:DHC:6617-DB

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