Dismissed

The Commissioner of Income Tax - International Taxation -1 v. Ge Engine Service Disrtibution Llc

Delhi HC21 May 2018ITA/605/2018

Case brief

AI extract

What is this about?

The Court dismissed the Income Tax Appellate Tribunal's appeals challenging interest levied under Section 234-B. Relying on its own 2015 ruling, the Court held the tax authority's action was covered in the assessee's favour, though the parties remain bound by the pending Supreme Court judgment.

What did the court decide?

Appeals dismissed. Parties bound by pending Supreme Court judgment; ITAT ruling followed previous Court order.

The Commissioner of Income Tax - International Taxation -1 Vs Ge… — Income Tax | Delhi HC (2018)

¶1

Signature Not Verified Digitally Signed By:AM UL YA

¶2

53	ITA 610/2018 & CM APPL. 21101-21103/2018 THE COMMISSIONER OF INCOME TAX - INT TAXATION-1	ERNATIONAL Appellant
	versus GE ENGINE SERVICE DISRTIBUTION LLC	Respondent
63	ITA 613/2018 & CM APPL. 21402-21404/2018 THE COMMISSIONER OF INCOME TAX - INT TAXATION -1 versus GE ENGINE SERVICE DISTRIBUTION LLC	ERNATIONAL Appellant ..... Respondent
64	ITA 614/2018 & CM APPL. 21405-21407/2018 THE COMMISSIONER OF INCOME TAX - INT TAXATION-1 . versus GE ENGINE SERVICE DISTRIBUTION LLC	ERNATIONAL Appellant Respondent
65	ITA 615/2018 8cCM APPL. 21408-21410/2018 THE PR.COMMISSIONER OF INCOME TAX - (INTERNATIONALTAXATION)-1 versus MRA SYSTEMS	Appellant Respondent
66	ITA 616/2018 & CM APPL. 21411-21413/2018 THE COMMISSIONER OF INCOME TAX - (IN TAXATION)-1 versus GE ENGINE SERVICES INC	TERNATIONAL Appellant Respondent
ITA	605/2018 & connected matters	Page 2of4

¶3

67 ITA 617/2018 & CM APPL. 21414-21416/2018 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION-1 Appellant versus GE ENGINE SERVICES DISTRIBUTION LLC Respondent 68 ITA 618/2018 «fe CM APPL. 21417-21419/2018 THE PR.COMMISSIONER OF INCOME TAX - (INTERNATIONALTAXATION)-1 Appellant versus GE ENGINE SERVICES MCALLEN LP Respondent 69 ITA 619/2018 & CM APPL. 21420-21422/2018 THE PR.COMMISSIONER OF INCOME TAX -1 (INTERNATIONALTAXATION) . Appellant versus GE TRANSPORTATIONPARTS LLC ..;.. Respondent 70 ITA 620/2018 & CM APPL. 21423-21425/2018 THE PR.COMMISSIONER OF INCOME TAX - (INTERNATIONALTAXATION)-1 Appellant versus GE ENGINE SERVICESINC Respondent

¶4

Present: Mr. Ruchir Bhatia, Advocate for the Revenue in all the matters. Mr. Sachit Jolly and Mr. A. Bhatia, Advocates for respondent in all the matters.

¶5

CORAM:

¶6

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

¶7

ITA 605/20IS & connected matters

Page 3 of 4

ORDER 21.05.2018

The sole questionof law urged by the Revenue is with respect to the interest levied under Section 234-B of the Income Tax Act, 1961. This issue is coveredin the assessee'sfavour and against the Revenue by the judgment of this Court in 'Directorof Income-Tax (InternationalTaxation) vs. GE PackagedPower Inc.', (2015) 373 ITR 65 (Delhi). ^

¶12

It appearsthatthe Revenuehas appealedfurtherto the Supreme Court and that its appealsare pendingsince leave has been granted.

¶13

In these circumstances,the Court is of the opinion that the previous ruling in the assessee'scase, would bind it. The ITAT did not commit any error in followingthat previous order of this Court. However, it is also clarified that in any event, the parties shall be finally bound on the question of law by the judgment/rulingof the Supreme Court in the pending batch of appeals and the special leave petitions. The appeals are consequentlydismissed subject to the above observations.

S. RAVINDRA BHAT, J

MAY21,2018/nn

A. K. CHAWLA,J

ITA 605/2018 &connectedmatters

¶19

Page 4of4

The Commissioner of Income Tax - International Taxation -1 v. Ge Engine Service Disrtibution Llc

Case brief

What is this about?

What did the court decide?

The Commissioner of Income Tax - International Taxation -1 v. Ge Engine Service Disrtibution Llc

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Cases cited

Statutes considered

Parties & counsel

Coram

Case details

Similar cases

Indian Products Private Limited & Ors. Vs Directorate General of Foreign Trade & Ors.

The Commissioner of Income Taxinternational Taxation -3 Vs Shanghai Electric Group Co. Ltd.

The Commissioner of Income Taxinternational Taxation -3 Vs Shanghai Electric Group Co. Ltd.

The Pr.Commissioner of Income Tax -(International Taxation) -1 Vs Ge Engine Services Mcallen Lp

The Pr.Commissioner of Income Tax - (International Taxation) -1 Vs Ge Engine Services Mcallen Lp

The Commissioner of Income Tax - International Taxation -1 Vs Ge Engine Services Distribution Llc