Commissioner of Income-tax v. DLF Ltd
[Citation -2017-LL-0905-5]

Citation 2017-LL-0905-5
Appellant Name Commissioner of Income-tax
Respondent Name DLF Ltd.
Court HIGH COURT OF DELHI AT NEW DELHI
Relevant Act Income-tax
Date of Order 05/09/2017
Assessment Year 2004-05
Judgment View Judgment
Keyword Tags income from house property
Bot Summary: This is an appeal by the Revenue against an order dated 9th April 2009 passed by the Income Tax Appellate Tribunal in ITA No.93/Del/2008 for the Assessment Year 2004-2005. While admitting this appeal on 30th November 2011, the Court framed the following question of law for consideration: Whether the Income Tax Appellate Tribunal was correct in law and on facts in confirming the order of the Commissioner of Income Tax wherein the Commissioner of Income Tax has held that the income received from the property, not owned by the assessee, would fall under the head income from house property and not under income from other sources. The question urged by the Revenue concerns the income earned by the Assessee from the property, DLF Centre , which is owned by it. Having perused the ground raised by the Revenue in this appeal against the findings of the ITAT in the impugned order, the Court is of the view that the question framed for consideration by the order dated 30th November 2011 should be reframed as under: Whether the ITAT was correct in affirming the order of the CIT that the income earned by the Assessee from DLF Centre should be treated as income from house property and not income from other sources 5. In view of the order passed by this Court today in ITA No. 407/2009, the aforementioned question is answered in the affirmative, i.e. in favour of the Assessee and against the Revenue. The appeal is accordingly dismissed, but in the circumstances, with no orders as to costs.


IN HIGH COURT OF DELHI AT NEW DELHI 23 + ITA No. 264/2010 COMMISSIONER OF INCOME TAX Appellant Through: Mr. Sanjay Kumar & Mr. Rahul Chaudhary, Stnading Counsel for Revenue versus DLF LTD Respondent Through: Mr. Ajay Vohra, Senior Advocate with Ms. Kavita Jha &, Ms. Roopali Gupta, Advocates CORAM: JUSTICE S.MURALIDHAR JUSTICE PRATHIBA M. SINGH ORDER 05.09.2017 1. This is appeal by Revenue against order dated 9th April 2009 passed by Income Tax Appellate Tribunal ( ITAT ) in ITA No.93/Del/2008 for Assessment Year ( AY ) 2004-2005. 2. While admitting this appeal on 30th November 2011, Court framed following question of law for consideration: Whether Income Tax Appellate Tribunal was correct in law and on facts in confirming order of Commissioner of Income Tax (Appeals) wherein Commissioner of Income Tax (Appeals) has held that income received from property, not owned by assessee, would fall under head income from house property and not under income from other sources. 3. question urged by Revenue concerns income earned by Assessee from property, DLF Centre , which is owned by it. ITA 264/2010 Page 1 of 2 4. Having perused ground raised by Revenue in this appeal against findings of ITAT in impugned order, Court is of view that question framed for consideration by order dated 30th November 2011 should be reframed as under: Whether ITAT was correct in affirming order of CIT (A) that income earned by Assessee from DLF Centre should be treated as income from house property and not income from other sources? 5. In view of order passed by this Court today in ITA No. 407/2009, aforementioned question is answered in affirmative, i.e. in favour of Assessee and against Revenue. 6. appeal is accordingly dismissed, but in circumstances, with no orders as to costs. S. MURALIDHAR, J. PRATHIBA M. SINGH, J. SEPTEMBER 05, 2017 rd ITA 264/2010 Page 2 of 2 Commissioner of Income-tax v. DLF Ltd
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