Commissioner of Income Tax, Ne v. Narinderjit Singh
Case brief
What is this about?
The Delhi High Court heard an appeal regarding the deductibility of a provision made for contract work deficiencies. The Court declined to answer the legal question due to the absence of the underlying agreement and correspondence required from the appellant, leaving the prior Tribunal order unchallenged.
What did the court decide?
No order passed; the question of law remains unanswered as documents were not on record.
What the court decided
$~R-6
- IN THE HIGH COURT OF DELHI AT NEW DELHI
- ITA 324/2005
Date of decision: 12th December, 2017
COMMISSIONER OF INCOME TAX, DELHI ..... Appellant Through Mr. Ruchir Bhatia, Advocate.
versus
NARINDERJIT SINGH .... Respondent Through Ms. Bhakti Pasrija Sethi, Advocate.
CORAM:
HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MS. JUSTICE PRATHIBA M. SINGH
SANJIV KHANNA, J. (ORAL)
The present appeal by the Revenue in the case of Narinderjit Singh relates to assessment year 1997-98 and arises from the order of the Income Tax Appellate Tribunal dated 15th September, 2004 in ITA No. 4577/DEL/2000.
- The appeal was admitted for hearing vide order dated 9th November, 2006 on the following substantial question of law:-
Issues for consideration
2 issues framed by the court
Whether the amount provisioned for claims by a principal contractor due to deficiency in contract work constitutes a contingent or ascertained liability for deduction purposes.
Whether a prior adjudication by the Tribunal on similar facts precludes answering the same question of law when crucial documents are missing.
Parties & counsel
- appellant
Commissioner of Income Tax, Delhi
- respondent
Narinderjit Singh
Coram
Sanjiv Khanna
Case details
As recorded by the court registry
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