Dismissed

Cit v. Green World Corporation

Delhi HC5 Apr 2018ITA/1277/2010

Case brief

AI extract

What is this about?

The High Court of Delhi dismissed two appeals filed by the CIT against ITAT orders. The Court held that no infirmity existed in the ITAT judgments suppressing jurisdiction in reassessment proceedings, noting that the legal issues were already covered in previous rulings on the same case.

What did the court decide?

The impugned orders of the ITAT are sustained; no question of law arises in the appeals.

Cit Vs Green World Corporation — Income Tax | Delhi HC (2018)

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$~18-19

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*	IN THE HIGH	COURT O	F DELHI AT NEW DELHI
+	ITA 1277/2010
	CIT	Through	..... Appellant Mr. Ruchir Bhatia, Adv.
		versus
	GREEN WORLD	CORPORA	TION ..... Respondent
		Through	Mr. Deepak Vohra, Adv.
	ITA 1908/2010
	CIT	Through	..... Appellant Mr. Ruchir Bhatia, Adv.
		versus
	THE GREEN WO	RLD COR Through	PORATION ..... Respondent Mr. Deepak Vohra, Adv.

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CORAM:

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HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE A. K. CHAWLA

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O R D E R

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% 05.04.2018

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No question of law has been framed in these two appeals. Both relate to AY 2002-03. The Income Tax Appellate Tribunal (ITAT) by separate orders-impugned by the Revenue quashed the orders of the CIT(A). On the directions of the Commissioner of Income Tax, reassessment under Section 147/148 of the Income Tax Act (the ‘Act’) was initiated. Ultimately, the reassessment proceedings were held to be without jurisdiction and the ITAT set aside the orders of

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the Revenue Authorities. This issue stands covered in the case of the assessee for AY 2003-04 in ITA 1624/2010 ( Commissioner of Income Tax vs. Green World Corporation ).

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The other order impugned in the second appeal pertains to the assessment pursuant to the proceedings under Section 263 of the Act initiated by the Commissioner. The facts are that the Commissioner sought to invoke its power in the context of abortive reassessment proceedings. This aspect too is covered by another ruling in ITA 734/2011 ( Commissioner of Income Tax vs. Green World Corporation) .

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In view of the above discussion, it is held that there is no infirmity in the impugned orders of the ITAT. No question of law arises in these two appeals. Both are accordingly dismissed.

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S. RAVINDRA BHAT, J

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A. K. CHAWLA, J

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APRIL 05, 2018 rc

Cit v. Green World Corporation

Case brief

What is this about?

What did the court decide?

Cit v. Green World Corporation

Case brief

What is this about?

What did the court decide?

What the court decided

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