PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL)- 1 vs. SAHARA INDIA FINANCIAL CORPORATION LTD.,

PDF · subscribers
ITA/435/2017HC DelhiDLHC01228325201721 July 2017Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MS. JUSTICE PRATHIBA M. SINGH2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court found the Revenue's appeals to be misconceived because the Assessee's cross-objections had been dismissed. Therefore, the appeals filed by the Revenue were dismissed.

What were the facts?

The Revenue filed appeals under Section 260A of the Income Tax Act against an ITAT order. The ITAT had dismissed the Assessee's cross-objections in the Revenue's appeals before it.

What were the issues?

Whether appeals filed by the Revenue against the dismissal of Assessee's cross-objections are maintainable.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

1 , . .' $--1 to 9, 12, 14, 25 & 26 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 435/2017 + ITA 436/2017 / + ITA 437/2017 + ITA 438/2017 + ITA 439/2017 + ITA 440/2017 + ITAA4112017 + ITA 442/2017 + ITA 443/2017 + ITA 44612017 + ITA 448/2017 + ITA 459/2017 + IT A 460/2017 PRINCIPAL COMMISSIONER OF INCOME (' TAX (CENTRAL)- 1 ..... Appellant Through: Mr. Sanjay Kumar and Mr. Rahul Kaushik, Advocates. versus SAHARA INDIA FINANCIAL CORPORATION LTD. . .... Respondent Through: Mr. Satyen Sethi and Mr. Arta Trana Panda, Advocates. CORAM: JUSTICE S. MURALIDHAR JUSTICE PRATHIBA M. SINGH ORDER 0/0 21.07.2017 CM No.22462/2017 (exemption) in ITA No.435/2017 CM No.22463/2017 (exemption) in ITA No.436/2017 CM No.22464/2017 (exemption) in ITA No.437/2017 Digitally Signed By:AMULYA Signature Not Verified

, ' eM No.22465/2017 (exemption) in ITA No.438/2017 eM No.22466/2017 (exemption) in ITA No.439/2017 eM No.22467/2017 (exemption) in ITA No.440/2017 eM No.22468/2017 (exemption) in ITA No.44112017 eM No.22469/2017 (exemption) in ITA No.442/2017 eM No.22470/2017 (exemption) in ITA No.443/2017 eM No.22473/2017 (exemption) in ITA No.446/2017 eM No.22475/2017 (exemption) in ITA No.448/2017 eM No.22485/2017 (exemption) in ITA No.459/2017 eM No.22486/2017 (exemption) in ITA No.460/2017 ·1. Allowed, subject to all just exceptions. ITA 435/2017, ITA 436/2017, ITA 437/2017, ITA 438/2017, ITA 439/2017, ITA 440/2017, ITA 44112017, ITA 442/2017, ITA 443/2017, ITA 446/2017, ITA 448/2017, ITA 459/2017 & ITA 460/2017 { . 1. These appeals by the Revenue under Section 260A of the Income Tax Act, 1961 are directed against the impugned order dated 13th December 2016 passed by the Income Tax Appellate Authority ('ITAT'), dismissing the Assessee's cross objections in the Revenue's appeals before the ITAT. 2. The appeals are plainly misconceived since the Assessee's cros&­ objections have been dismissed. 3. Consequently these appeals are dismissed. S.MURALIDHAR, J ~'H±i:oJ- PRA THIBA M. SING', J JULY 21, 20171dk

Recent GST High Court judgments

Search GST case law →