Director of Income Tax v. Qualcomm Incorporated New Delhi

Delhi High Court · 14 Jan 2015 · 2015:DHC:11045-DB
S. Ravindra Bhat; R. K. Gauba
ITA 6/2015
2015:DHC:11045-DB
tax appeal_dismissed

AI Summary

The Delhi High Court dismissed the revenue's appeals against the ITAT order under Section 254(2) of the Income Tax Act as non-maintainable since the grounds had already been raised in an earlier appeal.

Full Text
Translation output
HIGH COURT OF DELHI
ITA 6/2015
ITA 7/2015
ITA 8/2015
ITA 9/2015
ITA 10/2015
DIRECTOR OF INCOME TAX Appellant
Through Mr.Abhishek Singh Baghel,Adv.for Mr.Balbir Singh,sr.standing counsel
VERSUS
QUALCOMM INCORPORATED NEW DELHI Respondent
Through Mr.Deepak Chopra and Ms. Manasvini Bajpai,Advs.
CORAM:
HON'BLE MR.JUSTICE S.RAVINDRA BHAT
HON'BLE MR.JUSTICE R.K.GAUBA
14.01.2015 In these five appeals by the revenue the order dated 28.04.2014 impugned in the Income Tax Appellate Tribunal is in respect ofan order on the application moved by it under Section 254(2) of the Income Tax Act.
The main order of the Tribunal which led to the application seeking rectification,was made on 31.01.2013. The present appeals are by reason of the Full Bench
ORDER
in Lachman Dass Bhatia V. Assistant
Commissioner ofIncome Tax(ITA 724/2010 and connected eases, decided on 06.08.2010)not maintainable. It is also noticed thatthe ground urged in
2015:DHC:11045-DB support ofthe present appeals has already been urged in the appeal against the impugned order dated 31.01.2013.
In these circumstances, the appeals are dismissed as non- maintainable.
S.RAVINDRA BHAT,J cT R.K.GAUBA,J JANUARY 14,2015 vld
2015:DHC:11045-DB