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2023 Supreme(Del) 3029
IN THE HIGH COURT OF DELHI AT NEW DELHI
Rajiv Shakdher, Girish Kathpalia, JJ.
The Pr. Commissioner of Income Tax -central-1 – Appellant
Versus
Forum Sales Pvt. Ltd. – Respondent
ITA 551 of 2022 & CM Appl. 55569 of 2022 and ITA 554 of 2022 & CM Appl. 55597 of 2022
Decided On : 21-07-2023
Important Points
Subject
Taxation Law - Income Tax
Headnote
Judgment - Income Tax - The court held that no substantial question of law arises for consideration in the appeals as the issue raised was covered by a judgment rendered by a coordinate bench of the court and affirmed by the Supreme Court.
Fact of the Case:
The appeals concern Assessment Year (AY) 2012-13 and AY 2011-12, challenging the order of the Income Tax Appellate Tribunal dated 04.12.2019. No incriminating material was found for the said AYs, which are completed AYs.
Finding of the Court:
The court found that the issue raised in the appeals was covered by a judgment rendered by a coordinate bench of the court and affirmed by the Supreme Court, and therefore, no substantial question of law arises for consideration.
Issues: The main issue was whether there was a substantial question of law arising for consideration in the appeals.
Ratio Decidendi: The court held that as the issue raised was covered by a judgment rendered by a coordinate bench of the court and affirmed by the Supreme Court, no substantial question of law arises for consideration in the appeals.
Final Decision: Consequently, the appeals and the pending applications are closed, and parties will act based on the digitally signed copy of the order.
Mr Aseem Chawla, Sr Standing Counsel with Ms Pratishtha Choudhary and Mr Aditya Gupta, Advocates, for the Appellant.
None, for the Respondent.
JUDGMENT
[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 Appellate Tribunal [in short, "Act"] dated 04.12.2019.
3. It is not in dispute that no incriminating material was found vis-a-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.
