The Pr. Commissioner Of Income Tax Iv New Delhi v. Ms The Oriental Insurance Co Ltd
High Court
16 Jul 2024 In favour of: Assessee
Forum / Bench
High Court · dhcdb
Parties
The Pr. Commissioner Of Income Tax Iv New Delhi v. Ms The Oriental Insurance Co Ltd
Date of order
16 Jul 2024
Assessment year(s)
—
Outcome
Dismissed
Case summary
In The Pr. Commissioner Of Income Tax Iv New Delhi v. Ms The Oriental Insurance Co Ltd, the High Court (2024) dismissed the appeal. The decision went in favour of the assessee.
Decision: In view of the aforesaid, we find no justification to entertain this appeal which shall consequently stand dismissed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
$~92
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ ITA 358/2024
THE PR. COMMISSIONER OF INCOME TAX IV NEW DELHI .....Appellant
.....Appellant Through: Mr Shlok Chandra,Sr SC, Ms Priya Sarkar,Jr. SC, Ms Madhavi Shukla, and Mr. Sudarshan Roy, Advs.
versus
MS THE ORIENTAL INSURANCE CO LTD .....Respondent Through: Mr. Mayank Negi, Mr. Tarun Singh, Advs.
CORAM:HON'BLE MR. JUSTICE YASHWANT VARMAHON'BLE MR. JUSTICE RAVINDER DUDEJA
O R D E R% 16.07.2024CM APPL. 39595/2024 (Exemption)
Allowed, subject to all just exceptions.
This application stands disposed of.
CM APPL. 39593/2024 (15 Days Delay) & CM APPL. 39594/2024 (103 Days Delay in Refiling)
Bearing in mind the disclosures made, the delay in filing and refiling the appeal is condoned.
The applications shall stand disposed of.
ITA 358/2024
The record would reflect that the Income Tax Appellate Tribunal [―Tribunal‖] has essentially adhered to the principle of consistency and bearing in mind the fact that the issues which were sought to be canvassed had been decided against the Department right
from Assessment Years 2000-01 up to 2011-12.
In view of the aforesaid, we find no justification to entertain this appeal which shall consequently stand dismissed.
YASHWANT VARMA, J.
JULY 16, 2024/neha
RAVINDER DUDEJA, J.
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