2008 (4) TMI 836 - HC - Income Tax

Summary

In the case cited as 2008 (4) TMI 836 - DELHI HIGH COURT, the Revenue challenged an order by the Income Tax Appellate Tribunal (ITAT), Delhi Bench "A," dated 14th February 2006, concerning the Assessment Year 1998-99. The High Court, comprising Hon'ble Mr. Justice Madan B. Lokur and Hon'ble Mr. Justice Manmohan Singh, considered whether the Tribunal's decision was vitiated by non-application of mind. The Tribunal had remanded the case to the Assessing Officer, directing adherence to orders from ITA No. 2107/D/01 and ITA No. 4156/D/01 for earlier assessment years, which were not pronounced until 31st March 2006. The High Court found this direction illogical, confirming a "complete non-application of mind" by the Tribunal. Consequently, the substantial question of law was resolved in favor of the Revenue. The case was remanded to the Tribunal for reconsideration on merits, with parties instructed to appear on 27th May 2008 for further directions.