COMMISSIONER OF INCOME TAX vs. M/S. ANSAL HOUSING AND CONSTRUCTION LTD.

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ITA-529/2004HC Delhi2012:DHC:662331 October 20123 pages
AI SummaryRemanded

What did the High Court hold?

The present appeals were disposed of in view of a separate judgment passed on the same day in a related case. Therefore, the specific outcome for these appeals is contingent on that other judgment.

What were the facts?

The appeals were filed by the Commissioner of Income Tax against various orders concerning M/s Ansal Properties & Industries Ltd. and M/s Ansal Housing & Construction Ltd. The High Court was to decide on these appeals.

What were the issues?

The core issues revolve around the tax treatment and assessment of income for the respondent companies, as contested by the revenue.

Which sections of the Income-tax Act were involved?

Not specified in the provided text

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:6623-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:6623-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:6623-DB

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