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

PDF · subscribers
ITA/452/2017HC DelhiDLHC01228150201721 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 held that the question of law urged by the Revenue was already decided against them by previous decisions of the same court. Therefore, the appeals filed by the Revenue were dismissed.

What were the facts?

The Revenue filed appeals against an ITAT order that had dismissed their appeals. The High Court was considering these appeals under Section 260A of the Income Tax Act.

What were the issues?

Whether the question of law raised by the Revenue in their appeals has already been decided by the High Court in previous judgments.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

$-10, 11, 13, 15 to 24 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 444/2017 + ITA 445/2017 + ITA 447/2017 + ITA 449/2017 + ITA 450/2017 + ITA 451/2017 + ITA 452/2017 + ITA 453/201'^ + ITA 454/20h + ITA 455/2017 + • ITA 456/2017 + ITA 457/2017 + ITA 458/2017 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 % 21.07.2017 CM No.22471/2017 (exemption) ITA No.444/2017 CM No.22472/2017 (exemption) ITA No.445/2017 CM No.22474/2017 (exemption) ITA No.447/2017 Digitally Signed By:AMULYA Signature Not Verified

CM No.22476/2017 (exemption) ITA No.449/2017 CM No.22477/2017 (exemption) ITA No.450/2017 CM No.22478/2017 (exemptionVITA No.452/2017 CM No.22479/2017 (exemption) ITA No.453/2017 CM No.22480/2017 (exemption) ITA No.454/2017 CM No.22481/2017 (exemption) ITA No.455/2017 CM No.22482/2017 (exemption) ITA No.456/2017 CM No.22483/2017 (exemption) ITA No.457/2017 CM No.22484/2017 (exemption) ITA No.458/2017 1. Allowed, subject to all just exceptions. ITA 444/2017. ITA 445/2017, ITA 447/2017. ITA 449/2017, ITA 450/2017. ITA 451/2017. ITA 452/2017. ITA 453/2017. ITA 454/2017, ITA 455/2017. ITA 456/2017. ITA 457/2017«& ITA 458/2017 2. These appeals under Section 260A of the Income Tax Act, 1961 are directed against the impugned order dated 13^ December 2016 passed by the Income Tax Appellate Authority ('ITAT') by which the appeals of the Revenue were dismissed. 3. The question of law urged in these appeals stands answered against the Revenue by the decisions ofthis Court dated 20^^^ September 2012 in ITA Nos. 637 of 2011 etc {CIT v. Sahara India Financial Corporation Ltd.) and ITA Nos. 846 of 2011 etc. {CITy. Sahara India Mutual Benefit Co. Ltd.). Consequently, these appeals are dismissed. a- S.MURALIDHAR, J -^oAjlU ' PRATHIBA M. SllSfdil, J JULY 21, 2017/JA:

Recent GST High Court judgments

Search GST case law →