THE PR. COMMISSIONER OF INCOME TAX -CENTRAL-1 vs. FORUM SALES PVT. LTD.

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ITA/551/2022HC DelhiDLHC01003609202021 July 2023Bench: HON'BLE MR. JUSTICE RAJIV SHAKDHER,HON'BLE MR. JUSTICE GIRISH KATHPALIA2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that no substantial question of law arose for consideration as the issue was covered by a coordinate bench's judgment, which was affirmed by the Supreme Court.

What were the facts?

The appeals concerned Assessment Years 2011-12 and 2012-13. It was not disputed that no incriminating material was found for these completed assessment years.

What were the issues?

Whether a substantial question of law arises when no incriminating material is found for completed assessment years, and the issue is covered by precedent.

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(2)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

ITA Nos.551/2022 & 554/2022 Page 1 of 2

$~11 & 12 * IN THE HIGH COURT OF DELHI AT NEW DELHI

Decision delivered on: 21.07.2023 + ITA 551/2022 & CM APPL. 55569/2022

THE PR. COMMISSIONER OF INCOME TAX -CENTRAL-1

..... Appellant Through: Mr Aseem Chawla, Sr Standing Counsel with Ms Pratishtha Choudhary and Mr Aditya Gupta, Advs.

versus

FORUM SALES PVT. LTD.

..... Respondent

Through: None.

+ ITA 554/2022 & CM APPL. 55597/2022

THE PR. COMMISSIONER OF INCOME TAX -CENTRAL-1

..... Appellant Through: Mr Aseem Chawla, Sr Standing Counsel with Ms Pratishtha Choudhary and Mr Aditya Gupta, Advs.

versus

FORUM SALES PVT. LTD

..... Respondent

Through: None.

CORAM:

HON'BLE MR. JUSTICE RAJIV SHAKDHER

HON'BLE MR. JUSTICE GIRISH KATHPALIA [Physical Hearing/Hybrid Hearing (as per request)] RAJIV SHAKDHER, J. (ORAL): 1. These appeals concern Assessment Year (AY) 2012-13 [ITA No.551/2022] and AY 2011-12 [ITA No.554/2022]. 2. Via these appeals, challenge is laid to the order of the Income Tax Digitally Signed By:ATUL JAIN Signing Date:27.07.2023 18:07:45 Signature Not Verified

ITA Nos.551/2022 & 554/2022 Page 2 of 2

Appellate Tribunal [in short, “Act”] dated 04.12.2019. 3. It is not in dispute that no incriminating material was found vis-à-vis the said AYs which, we are told, are completed AYs. 4. Even according to Mr Aseem Chawla, learned senior standing counsel, who appears on behalf of the appellant/revenue, the issue raised in the above-captioned appeals stands covered by the judgment rendered by a coordinate bench of this court in CIT v. Kabul Chawla, 380 ITR 573. 5. The aforementioned judgment has been affirmed by the Supreme Court in Commissioner of Income Tax vs. Abhisar Buildwell Pvt. Ltd., 2023 SCC OnLine SC 481. 6. Thus according to us, no substantial question of law arises for consideration in the above-captioned appeals. 7. Consequently, the appeals and the pending applications are closed. 8. Parties will act based on the digitally signed copy of the order.

RAJIV SHAKDHER, J

GIRISH KATHPALIA, J

JULY 21, 2023

Digitally Signed By:ATUL JAIN Signing Date:27.07.2023 18:07:45 Signature Not Verified

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