Case Law › High Court › Ita/1409/2010 Of Commissioner Of Income...

Ita/1409/2010 Of Commissioner Of Income Tax v. Nahar Theaters Pvt Ltd

High Court 10 Jan 2013 In favour of: Unclear

Forum / Bench

High Court · dhcdb

Parties

Date of order

10 Jan 2013

Assessment year(s)

—

Outcome

Other

Case summary

In Ita/1409/2010 Of Commissioner Of Income Tax v. Nahar Theaters Pvt Ltd, the High Court (2013) decided the matter.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

The order — as passed by the High Court

r tf s-10-12* IN THI,I IIIGII COURT OF DELHI AT [NI'IW ] r I'rA 84sl2009.ITA 909/2009 & I'I'A [140912010] 'tlni COMMISSIONIIR OF INCOMIT TAX COIIAM:IION'I}I,II MR JUSTICII BADAIT DTIITREZ [AIIMI.]I)]IION'I}I,E MI{ JUSTICI' R.V.EASWAR ORDI]R. ,h 10.01.2013 In thcsc threc appeals, namely, ITA 84512009, I'fA [90912009 ][and ][I'I'A]140912010 [pcrtaining 1o ][thc ][assesstnent ][ycars ][2003-04, 2004-05 ][and ][2005-06,]rcspcctivcly, thc orclers datcd 18. i2.2008 and [12.08.2009 ][in ][I'IA ][Nos. l66l/Dcll2007 ][,]3184/Dcll2007 and 2301/Del/2009 [passed ]by the Income'fax [Appcllatc ][ltibunal ][arc]inrpugncd. 'l'hc oounscl fol thc parties are agrccd that thcso mattot's rcclttit'c to bo rc-colsidcrcd by [thc ]['I'ribunal. ][Wc ][have ][also noticcd ][that ][thc ][Mctnoranclutl ][of][Jndcrsranding (MoIJ) dated 21.12.2002 [has ][not ][been considcrcd ][by the ][l'r'ibr"rnal]fi'om thc standpoint as to whelhcr thc said MOU was pzrrt of thc rccorcl bcforc [thc]Asscssilg Officcr [or ][not. ][l'his ][also ][needs ][to be ][lookcd ][into ][by thc'I'r'ibunal.] Colscclucntly, r.vc are setting [aside ][the ][impugncd ordcrs ][cxcept ][thc ][portion ][rvith]r-cgarcl to thc annual letting [value ][in ][respect ][of ][the ][assessmcnt ][year ][2003-04. ]['fhc ][rcst]of thc oontentiols of [thc parlics ][will ][be gone ][into ][afi'csh ][by ][thc'fribunal.] I i 'l'he parties shall appear beforc the Tribunal on 28.01.2013, in thc fir'st instancc. 'l'he appcals stand disposcd of accordingly. /2rH4*(B.,fi)AIT DURRITZ AIIMI.]D, J [tI,,".R.V.II,ASWAI{. .I .IANUARY 10,2013SR

Facing a similar income-tax issue?

Our CA-led litigation team handles notices, scrutiny, penalties and appeals (CIT(A) & ITAT) end-to-end.

✅ File an income-tax appeal (CIT(A)/ITAT) → 💬 Ask our CA

This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.

Disclaimer: General information only — not legal, tax or professional advice, and no advocate/CA–client relationship is created. AI-generated summaries may contain errors and must be verified against the original court order. EaseValue accepts no liability for reliance on this content. Not a solicitation. Full disclaimer & Terms.