Commissioner Of Income Tax v. M/S Hcl Infosystem Ltd
High Court
16 Mar 2017 In favour of: Assessee
Forum / Bench
High Court · dhcdb
Parties
Commissioner Of Income Tax v. M/S Hcl Infosystem Ltd
Date of order
16 Mar 2017
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Commissioner Of Income Tax v. M/S Hcl Infosystem Ltd, the High Court (2017) dismissed the appeal. The decision went in favour of the assessee.
Decision: The appeal is, therefore, dismissed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
$~44
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ ITA 929/2006
COMMISSIONER OF INCOME TAX
..... Petitioner
Through: Mr. Ruchir Bhatia, Sr. Standing Counsel.
versus
M/S HCL INFOSYSTEM LTD.
Through: None.
..... Respondent
CORAM:
HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE NAJMI WAZIRI
%
O R D E R16.03.2017
Though four questions of law were framed, the issue pertain to interpretation of Section 43B especially in the context of the assessee’s claim that late payment of `42,25,409/- by the assessee fell within the mischief of that provision and, therefore, had to be disallowed. The ITAT had granted relief to the assessee.
This issue is now covered by the ruling of this Court in Commissioner of Income Tax v. Dharmendra Sharma (ITA 644/2007, decided on 28.11.2007).
As a result, the questions of law framed are answered against the Revenue and in favour of the assessee.
The appeal is, therefore, dismissed.
S. RAVINDRA BHAT, J
MARCH 16, 2017/vikas/
NAJMI WAZIRI, J
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