What did the High Court hold?

The High Court dismissed the appeal filed by the Revenue. Since the quantum appeal was dismissed, the penalty proceedings were rendered infructuous. No substantial question of law arose for consideration.

The Revenue filed an appeal against the order of the Income Tax Appellate Tribunal (ITAT). The appeal concerned both the quantum of income and penalty proceedings against the respondent trust. The High Court noted that the quantum appeal was dismissed.

What were the issues?

Whether a substantial question of law arises from the ITAT's order, and the consequence of dismissing the quantum appeal on penalty proceedings.

Director of Income Tax (Exemption) vs Jaipur Golden Charitable Clinical… | Delhi High Court 2008

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HIGH COURT OF DELHI: NEW DELHI

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% Judgment reserved on: 26th March, 2008

Judgment delivered on: 3rd April, 2008

DIRECTOR OF INCOME TAX (EXEMPTION)

Laxmi Nagar, New Delhi.

..... Petitioner.

Through: Ms.P.L.Bansal, Adv.

Vs.

JAIPUR GOLDEN CHARITABLE CLINICAL LABORATORY TRUST

2, Institutional Area, Sector-3, Rohini, New Delhi-85.

..... Respondent

Through: Mr.Prakash Kumar, Adv.

Coram:

HON'BLE MR. JUSTICE MADAN B. LOKUR HON'BLE MR. JUSTICE V.B. GUPTA

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

V.B.Gupta, J.

Since we have dismissed the quantum appeal filed by the Revenue, nothing survives in the penalty proceedings.

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No substantial question of law arises for consideration.

Dismissed.

V. B. GUPTA, I.

MADAN B. LOKUR, J.

April 03, 2008 Bisht

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- \* IN THE HIGH COURT OF DELHI AT NEW DELHI - + ITA 208/2008

DIRECTOR OF INCOME TAX (EXEMPTION) ..... Appellant Through Mrs. P.L. Bansal, Adv.

versus

JAIPUR GOLDEN CHARITABLE CLINICAL LABORATORY TRUST

..... Respondent

Through

CORAM:

HON'BLE MR. JUSTICE MADAN B. LOKUR HON'BLE MR. JUSTICE V.B. GUPTA

ORDER 07.04.2008

This matter has been listed by the Registry since there is a typographical error in the judgment dated 3<sup>rd</sup> April, 2008. The ITA number is 208/2008 and not 208/2007.

The Registry will make the necessary correction.

MADAN B. LOKUR, J

V.B. GUPTA.

APRIL 07, 2008 vk

DIRECTOR OF INCOME TAX (EXEMPTION) vs. JAIPUR GOLDEN CHARITABLE CLINICAL LABORATORY TRUST

What did the High Court hold?

What were the facts?

What were the issues?

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