Income tax appeals where the only surviving question concerned a recorded concession for remand. Since remand proceedings had concluded and the matter reached the ITAT afresh, the High Court disposed of the appeals leaving all questions of law open.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
$~17 & 18
* IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 203/2023
JAS FORWARDING WORLDWIDE PVT LTD ..... Appellant Through: Mr. Ajay Vohra, Sr. Adv. with Ms. Kavita Jha, Mr. Vaibhav Kulkarni, Mr. Udit Naresh and Mr. Himanshi Aggarwal, Advs.
Versus DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 4(1) DELHI ..... Respondent Through: Mr. Gaurav Gupta, Sr.SC with Mr. Shivendra Singh Jr. SC along with Mr. Namit Gupta, Adv. 18 + ITA 204/2023
JAS FORWARDING WORLDWIDE PVT LTD ..... Appellant Through: Mr. Ajay Vohra, Sr. Adv. with Ms. Kavita Jha, Mr. Vaibhav Kulkarni, Mr. Udit Naresh and Mr. Himanshi Aggarwal, Advs. Versus
DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 4(1) DELHI ..... Respondent Through: Mr. Gaurav Gupta, Sr.SC with Mr. Shivendra Singh Jr. SC along with Mr. Namit Gupta, Adv.
CORAM:
HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV
This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 08/04/2024 at 11:59:02
O R D E R % 04.04.2024
“(iii) Whether the Tribunal erred on law and in the facts of the case in recording that there was concession by the Counsel for the Appellant for remand of the issue to the file of the AO?”
YASHWANT VARMA, J.
PURUSHAINDRA KUMAR KAURAV, J.
APRIL 04, 2024/p
This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 08/04/2024 at 11:59:02
1 issue framed by the court
Whether the ITAT erred in recording that counsel conceded to remand of the issue to the AO?
JAS Forwarding Worldwide Pvt Ltd
Deputy Commissioner of Income Tax Circle 4(1) Delhi
Yashwant Varma
Purushaindra Kumar Kaurav
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
