The Delhi High Court dismissed the appeal by the appellant, Steel Authority of India Ltd, against the Addl CIT. The court held that no substantial question of law arose as a prior decision by this Court (SATI Ltd. v. CIT, 2012) was specific to Assessment Years 2000-01 to 2003-04, unlike the current appeal for AY 2009-10.
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$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI 25
STEEL AUTHORITY OF INDIA LTD ..... Appellant Through: Ms. Monika Garg, Advocate.
versus
ADDL COMMISSIONER OF INCOME TAX ..... Respondent Through: Mr. P. Roy Chaudhuri, Sr. Standing counsel with Ms. Lakshmi Gurung, Jr. Standing counsel.
CORAM: JUSTICE S.MURALIDHAR JUSTICE VIBHU BAKHRU
O R D E R % 08.03.2016
In view of the decision of this Court in Steel Authority of India Limited v. Commissioner of Income Tax 2012 (189) DLT 146 which was for the Assessment Years 2000-01 to 2003-04, no substantial question of law arises for determination by the Court in this appeal which is for AY 2009-10. Accordingly, the appeal is dismissed.
S.MURALIDHAR, J
VIBHU BAKHRU, J
MARCH 08, 2016 Rk
2 issues framed by the court
Whether a substantial question of law arises for determination in an appeal for Assessment Year 2009-10 based on a decision for earlier years.
Whether the appeal should be allowed in light of a prior decision of this Court for different assessment years.
Colour shows how this judgement treated each authority
Steel Authority of India Limited v. Commissioner of Income TaxReferred¶8
Steel Authority of India Limited v. Commissioner of Income Tax 2012 (189) DLT 146 · Who else cites this
Steel Authority of India Ltd
Addl Commissioner of Income Tax
S. Muralidhar
Vibhu Bakhu
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
