Facts of the Case

The present matter arose out of three appeals filed by the Revenue before the Delhi High Court against a common order passed by the Income Tax Appellate Tribunal (ITAT). The Tribunal had decided issues concerning Assessment Years 2007-08, 2008-09, 2009-10, and 2010-11 in favour of the assessee, Inter Globe Technology Quotient Pvt. Ltd.

The Revenue challenged the ITAT’s findings and preferred appeals under Section 260A of the Income-tax Act before the High Court. The central dispute involved issues that had already been adjudicated in an earlier decision of the Delhi High Court in the assessee’s own case.

Issues Involved

  1. Whether the questions raised by the Revenue in the present appeals involved any substantial question of law?
  2. Whether the issues raised had already been settled by an earlier judgment of the Delhi High Court in the same assessee’s case?

Petitioner’s Arguments (Revenue’s Contentions)

  • The Revenue challenged the common order passed by the ITAT for multiple assessment years.
  • It was contended that the Tribunal erred in granting relief to the assessee.
  • The Revenue sought interference by the High Court under Section 260A of the Income-tax Act.

Respondent’s Arguments (Assessee’s Contentions)

  • The assessee argued that the controversy raised by the Revenue was no longer res integra.
  • It was submitted that the identical issue had already been decided by the Delhi High Court in favour of the assessee in an earlier judgment dated 22 May 2017.
  • Therefore, no substantial question of law survived for consideration.

Court Findings / Observations

The Delhi High Court observed that the issue raised by the Revenue stood squarely covered by its earlier judgment in Principal Commissioner of Income Tax v. Inter Globe Technology Quotient Pvt. Ltd. decided on 22 May 2017.

Since the controversy had already been settled and there was no distinguishing feature brought on record by the Revenue, the Court held that the matter stood concluded against the Revenue.

The Court applied the principle of judicial consistency and followed its own precedent.

Court Order / Final Decision

The Delhi High Court dismissed all the Revenue appeals and upheld the order of the Income Tax Appellate Tribunal in favour of the assessee.

Thus:
 Revenue’s appeals dismissed
 ITAT order upheld
 Earlier precedent followed

Important Clarification

This judgment reiterates an important legal principle:

Where an issue has already been decided by the jurisdictional High Court in the assessee’s own case on identical facts and legal issues, subsequent appeals on the same issue are liable to be dismissed unless distinguishing circumstances are shown.

This strengthens the doctrine of precedential consistency in tax litigation.

Relevant Sections Involved

  • Section 260A of the Income-tax Act, 1961 – Appeal to High Court
  • Provisions relating to assessment and appellate jurisdiction under the Income Tax Act

 

 

Link to download the order - https://delhihighcourt.nic.in/app/case_number_pdf/2017:DHC:8763-DB/SMD30052017ITA3462017_165516.pdf

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