COMMISSIONER OF INCOME TAX vs. M/S BRITISH AIRWAYS


THE HIGH COURT OF DELHI AT NEW DELHI

ITA.No.272/2003,273/2003,280/2003,282/2003, 302/2003, 303/2003, 304/2003, 320/2003,342/2003, 343/2003

Judgment delivered on: 24.08.2004

COMMISSIONER OF INCOME-TAX

...Appellant

- versus -

BRITISH AIRWAYS

...Respondent

Advocates who appeared in this case:

For the Appellant : Mr Mr R.D. Jolly with Mr S.C. Sharma, Advocate.

For Respondent : Mr Satish Khosla, Advocate.

CORAM:-

HON'BLE MR JUSTICE B.C. PATEL. CHIEF JUSTICE HON'BLE MR JUSTICE BADAR DURREZ AHMED

- Whether Reporters of local papers may be allowed 1. to see the judgment? - To be referred to the Reporter or not? 2. - 3. Whether the judgment should be reported in Digest?

CHIEF JUSTICE (ORAL)

- 1. Admit. - 2. At the request of the learned counsel for the parties, we are taking up these matters for final hearing and disposal. - 3. The common question in these appeals is:-

Whether the Income Tax Appellate Tribunal was justified in dismissing the



In view of what is stated herein above, the question is answered in the negative and these appeals are allowed. The impugned order is set aside, the appeals before Tribunal are restored and the Tribunal is directed to dispose of the appeals on merits. It is also directed that if the Commissioner of Incometax has not filed the grounds of appeal so far, he shall file the same within a period of four weeks from today.

--sd--CHIEF JUSTICE.

--sd--BADAR DURREZ AHMED, J

August 24, 2004 M

Original order is placed in ITA. No. 272/2003.


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