This is a dismissing order short order wherein the Delhi High Court refused to entertain an appeal filed by the Pr. Commissioner of Income Tax as the legal question concerning Section 54(2) of the Income Tax Act was never raised before the CIT (A) or ITAT.
The appeal stands dismissed.
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.
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PR. COMMISSIONER OF INCOME TAX DELHI 12
..... Appellant
Through: Mr. Sanjeev Menon, Standing Counsel for Mr. Zoheb Hossain, Sr. Standing Counsel.
versus
SH MAYUR BATRA ..... Respondent Through: Mr. Ajay Vohra, Sr. Adv. with Mr. Aniket D. Agrawal and Mr. Saksham Singhal, Advs.
CORAM:
HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV
O R D E R % 07.02.2024
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 13/12/2024 at 15:30:43
YASHWANT VARMA, J.
PURUSHAINDRA KUMAR KAURAV, J. FEBRUARY 07, 2024/ RW
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 13/12/2024 at 15:30:43
1 issue framed by the court
Whether the appeal under Section 54(2) of the Income Tax Act, 1961 should be entertained when the question was not raised before the lower authorities.
1 provisions across 1 enactments
PR. COMMISSIONER OF INCOME TAX DELHI 12
SH MAYUR BATRA
YASHWANT VARMA
PURUSHAINDRA KUMAR KAURAV
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
