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2023 Supreme(Del) 3491
IN THE HIGH COURT OF DELHI AT NEW DELHI
Rajiv Shakdher, Tara Vitasta Ganju, JJ.
Commissioner of Income Tax – Appellant
Versus
Spirit Infradevelopers – Respondent
ITA 192 of 2018, ITA 193 of 2018 & ITA 198 of 2018
Decided On : 18-07-2023
Important Points
Subject
Taxation Law - Assessment and Appeals
Headnote
Assessment Years - Common Question of Law - The court decided a common question of law in a previous appeal, and the decision in that appeal applied to the current appeals as well.
Fact of the Case:
The appeals concern Assessment Years 2011-12. The facts are similar to a previous appeal, and the decision in that appeal was deemed to apply to the current appeals.
Finding of the Court:
The court found that the decision in a previous appeal would also apply to the current appeals, resulting in the appeals being closed in favor of the respondent/assessee.
Issues:
Ratio Decidendi: The decision in a previous appeal regarding a common question of law applied to the current appeals, leading to a similar outcome.
Final Decision: The appeals are closed in favor of the respondent/assessee based on the decision in a previous appeal.
Mr Kunal Sharma, Senior Standing Counsel and Ms Zehra Khan, Jr. Standing Counsel with Mr S. Bhattacharya, Advocate, for the Appellant.
Mr S. Krishnan and Mr Amandeep Mehta, Advocates, for the Respondent.
JUDGMENT
Rajiv Shakdher, J. The above-captioned appeals concern Assessment Years (AYs) 2011-12.
2. On 09.02.2023, we indicated that the facts which obtain in the above-captioned appeals are pari materia with the facts that arise in ITA 191/2018.
2.1. It was also submitted by the counsels for the parties that the decision taken in the said appeal i.e., ITA 191/2018, would also apply to the above-captioned appeals.
3. Since, in ITA 191/2018, we have decided the common question of law arising in ITA 191/2018 and the above-captioned appeals against the appellant/revenue and in favour of the respondent/assessee, the same fate will follow in these appeals as well. It is ordered accordingly.
4. The appeals are, accordingly, closed.
