What did the High Court hold?

The High Court referred to a detailed judgment in a connected matter, ITA 441/2003 titled Yoshio Kubo vs. Commissioner of Income Tax, for the decision in these appeals. Therefore, the outcome of these appeals is contingent on the decision in that specific case.

This judgment consolidates multiple appeals filed by the Commissioner of Income Tax against various individual respondents. The appeals primarily concern issues related to income tax assessments.

What were the issues?

The specific legal issues are not detailed in this excerpt, but they pertain to income tax assessments and are resolved by reference to a prior judgment.

CIT vs Mr. Mohammad Rauff Nabi Bax | Delhi High Court 2013

ITA 379/2007 & connected matters Page 1

* IN THE HIGH COURT OF DELHI AT NEW DELHI

Reserved on: 08.07.2013 Decided on: 31.07.2013

ITA 379/2007 THE COMMISSIONER OF INCOME TAX XVI ....Appellant

versus SH. SASHI MUKUNDAN

..... Respondent

ITA 387/2008 THE COMMISSIONER OF INCOME TAX XVI ...Appellant

versus MR. SHORT DONALD

..... Respondent

ITA 212/2009 THE COMMISSIONER OF INCOME TAX …...Appellant

versus MR. FUMIO GOTO

..... Respondent

ITA 15/2010 THE COMMISSIONER OF INCOME TAX-XIV .....Appellant

versus MR. DUNCAN ETHERINGTION

..... Respondent

ITA 351/2010

THE COMMISSIONER OF INCOME TAX-XVI ..... Appellant

versus SH. YASHIMITSU ZAUTSU

..... Respondent

ITA 408/2010

THE COMMISSIONER OF INCOME TAX-XVI ..... Appellant

versus SH. IKUJU YABUKI

..... Respondent

ITA 450/2010

THE COMMISSIONER OF INCOME TAX-XVI ..... Appellant 2013:DHC:3764-DB

ITA 379/2007 & connected matters Page 2

versus SHRI TOSHIHORU SUNAHARA

..... Respondent

ITA 534/2010

THE COMMISSIONER OF INCOME TAX-XVI ..... Appellant

versus

SOJITZ CORPORATION AS AGENT ..... Respondent

ITA 635/2010

THE COMMISSIONER OF INCOME TAX-XVI ..... Appellant

versus

SH. YASHIMITSU ZAUTSU ..... Respondent

ITA 1354/2010

THE COMMISSIONER OF INCOME TAX-XVI ..... Appellant

versus

SH. JASWINDER SINGH .... Respondent

ITA 1556/2010

THE COMMISSIONER OF INCOME TAX-XVI ..... Appellant

versus

MR. MOHAMMAD RAUFF NABI BAX ..... Respondent

ITA 1561/2010

THE COMMISSIONER OF INCOME TAX-XVI ..... Appellant

versus

MR. MOHAMMAD RAUFF NABI BAX ..... Respondent

ITA 370/2011

THE COMMISSIONER OF INCOME TAX-XVI ..... Appellant

versus

GORAM WESTERBERG

..... Respondent

ITA 1557/2010 THE COMMISSIONER OF INCOME TAX-XVI ..... Appellant

versus

MR. JOHN TRIPLETT

..... Respondent

2013:DHC:3764-DB

ITA 379/2007 & connected matters Page 3

REV. PET. 708/2011 IN ITA 1369/2010

THE COMMISSIONER OF INCOME TAX-XVI ..... Appellant

versus

SH. FUMIO GOTO

..... Respondent

ITA 761/2005

THE COMMISSIONER OF INCOME TAX-XVI ..... Appellant

versus

MR. K.P.HOSTELLEY

..... Respondent

ITA 798/2005

THE COMMISSIONER OF INCOME TAX-XVI ..... Appellant

versus

MR. YOSHIO KUBO

..... Respondent

ITA 800/2005

THE COMMISSIONER OF INCOME TAX-XVI ..... Appellant

versus

MR. YOSHIO KUBO

..... Respondent

ITA 680/2007 THE COMMISSIONER OF INCOME TAX-XVI ..... Appellant

versus

SH. MOHAN RAI

..... Respondent

ITA 681/2007

THE COMMISSIONER OF INCOME TAX XVI ..... Appellant

versus

SH. MOHAN RAI

..... Respondent

ITA 1215/2008

COMMISSIONER OF INCOME TAX DELHI XIV ..... Appellant

versus

MR. GHORAYEB EMILE, C/O AIR FRANCE ..... Respondent

ITA 494/2010

THE COMMISSIONER OF INCOME TAX-XVI ..... Appellant 2013:DHC:3764-DB

ITA 379/2007 & connected matters Page 4

versus

SH. HIROYASU KITADA ..... Respondent

ITA 508/2010

THE COMMISSIONER OF INCOME TAX-XVI ..... Appellant

versus

SH. HIROYASU KITADA ..... Respondent

ITA 577/2010

THE COMMISSIONER OF INCOME TAX-XVI ..... Appellant

versus

MR. SCOTT R BAYMAN ..... Respondent

ITA 631/2010

THE COMMISSIONER OF INCOME TAX-XVI ..... Appellant

versus

SH. VENKAT RAO SHRIDHAR ..... Respondent

ITA 699/2010 THE COMMISSIONER OF INCOME TAX-XVI ..... Appellant

versus

MR. JEROME SUDAN

..... Respondent

ITA 1912/2010

THE COMMISSIONER OF INCOME TAX-XVI ..... Appellant

versus

SH. PANKAJ SHAH

..... Respondent

ITA 528/2011

THE COMMISSIONER OF INCOME TAX-XVI ..... Appellant

versus

SH. MARCH FRANCOIS JEAN SOULACROUP ..... Respondent

…..Appearance Through: Mr. Rajiv Tyagi with Mr. Ajay Kumar, Mr. Gyanendra Sharma and Ms. Renu Narula, Advocates, for respondent in ITA 379/07.

2013:DHC:3764-DB

ITA 379/2007 & connected matters Page 5

Mr. Pawan Sharma with Ms. Madhavi Swaroop, Advocates, in ITA 15/2010. Mr. Piyush Kaushik, Advocate, in ITA 450/10 & ITA 534/10. Ms. Amita Kalkal Chaudhary, Proxy for Mr. Naresh Kaushik, Advocate, in ITA 1354/10. Mr. S. Ganesh, Sr. Advocate with Mr. Pawan Sharma, Ms. Madhavi Swaroop, Ms. Roohina Dua and Ms. Preeti Goel, Advocates, in ITA 577/10. Mr. Satyen Sethi with Mr. Arta Trana Panda, Advocates, in ITA 1912/10. Ms. Shreya Verma, Advocate, for Respondent in ITA 681/07 & ITA 1215/08. Mr. Salil Kapoor, Mr. Vikas Jain, Mr. Manomeet Dalal and Ms. Preity Goel, Advocates, for Respondents in ITA 212/09, ITA 1556/10, 1561/10, 1369/10, 370/11, 494/10, 508/10 and ITA 631/10.

CORAM:

HON'BLE MR. JUSTICE S. RAVINDRA BHAT

HON'BLE MR. JUSTICE R.V. EASWAR

MR. JUSTICE S. RAVINDRA BHAT %

For detailed judgment please see ITA 441/2003 titled YOSHIO KUBO vs. COMMISSIONER OF INCOME TAX.

S. RAVINDRA BHAT (JUDGE)

R.V. EASWAR (JUDGE) JULY 31, 2013 2013:DHC:3764-DB

THE COMMISSIONER OF INCOME TAX-XVI vs. MR. MOHAMMAD RAUFF NABI BAX

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