Facts of the Cas

The appeal was filed by the Principal Commissioner of Income Tax–4 challenging the order passed by the Commissioner of Income Tax (Appeals). The Revenue raised certain questions of law arising from the appellate order and sought judicial consideration by the Delhi High Court.

Issues Involved

  • Whether the questions of law raised by the Revenue against the order of the Commissioner of Income Tax (Appeals) warranted admission and consideration by the High Court.
  • Whether notice should be issued to the respondent-assessee for adjudication of the appeal.

Petitioner’s Arguments (Revenue)

  • The Revenue contended that the order passed by the Commissioner of Income Tax (Appeals) involved substantial questions of law.
  • It was argued that these questions required examination by the High Court and therefore the appeal deserved admission.

Respondent’s Arguments (Assessee)

  • At this preliminary stage, no detailed arguments from the respondent were recorded, as the matter was at the stage of issuance of notice.

Court Order / Findings

  • The High Court examined the order of the Commissioner of Income Tax (Appeals) along with the questions raised by the Revenue.
  • The Court found it appropriate to issue notice to the respondent-assessee for due consideration of the issues involved.
  • The matter was directed to be listed with notice returnable on 21 January 2019.

Important Clarification

  • The Court did not adjudicate on merits at this stage.
  • The order is procedural in nature, limited to admission of the appeal and issuance of notice.
  • It indicates that the Court found prima facie merit in examining the questions raised.

Sections Involved

  • Income Tax Act, 1961 (specific sections not expressly mentioned in the order but pertains to appellate jurisdiction under Section 260A relating to appeals before High Court) 

Link to download the order -https://delhihighcourt.nic.in/app/case_number_pdf/2018:DHC:7145-DB/SKN12112018ITA11742018.pdf

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