{"id":50391,"date":"2004-01-22T00:00:00","date_gmt":"2004-01-21T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-iffco-ltd-on-22-january-2004"},"modified":"2016-08-22T12:31:08","modified_gmt":"2016-08-22T07:01:08","slug":"commissioner-of-income-tax-vs-iffco-ltd-on-22-january-2004","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-iffco-ltd-on-22-january-2004","title":{"rendered":"Commissioner Of Income Tax vs Iffco Ltd. on 22 January, 2004"},"content":{"rendered":"<div class=\"docsource_main\">Delhi High Court<\/div>\n<div class=\"doc_title\">Commissioner Of Income Tax vs Iffco Ltd. on 22 January, 2004<\/div>\n<div class=\"doc_citations\">Equivalent citations: (2004) 187 CTR Del 480<\/div>\n<div class=\"doc_bench\">Bench: B Patel, B D Ahmed<\/div>\n<\/p>\n<pre><\/pre>\n<p>JUDGMENT<\/p>\n<p> 1. These three appeals are preferred by the Revenue against the order made by the Tribunal for the asst. yrs. 1993-94, 1994-95 and 1995-96 raising identical contentions.\n<\/p>\n<p> 2. The Tribunal disposed of these appeals following its earlier decisions in respect of asst. yrs. 1991-92 and 1992-93. In respect of these earlier years, two appeals were filed being ITA 447 of 2003 and ITA 444 of 2003 and a Division Bench of this Court hearing the appeals, disposed of the same by a detailed judgment against the Revenue. Similar question is raised here and; therefore, these appeals are covered by the judgment of the Division Bench in ITA 447 of<br \/>\n2003 and ITA 444 of 2003. We are not inclined to take a different view.\n<\/p>\n<p>According to the counsel for the Revenue, in the instant case, IT Ref. 193 of<br \/>\n1995 is not required to be followed. This very contention was also considered by<br \/>\nthe earlier Division Bench. In view of the decision of the Division Bench in the<br \/>\naforesaid two appeals, we are of the view that no substantial question of law<br \/>\narises. According to the learned counsel for the Revenue, the matter is required<br \/>\nto be reconsidered by a larger Bench of this Court, inasmuch as in some other<br \/>\ncases, it is alleged that, involving similar question this Court has admitted the<br \/>\nappeals for hearing. We are not in agreement with the same. Merely because<br \/>\nthe question is referred and admitted, it does not become a fit case for reference<br \/>\nto a larger Bench. In any event, a Division Bench in the case of this very<br \/>\nassessed for the earlier years has come to a conclusion against the Revenue on<br \/>\nthe questions proposed. We see no reason to depart there from for subsequent<br \/>\nyears. The appeals are dismissed.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Delhi High Court Commissioner Of Income Tax vs Iffco Ltd. on 22 January, 2004 Equivalent citations: (2004) 187 CTR Del 480 Bench: B Patel, B D Ahmed JUDGMENT 1. These three appeals are preferred by the Revenue against the order made by the Tribunal for the asst. yrs. 1993-94, 1994-95 and 1995-96 raising identical contentions. [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[14,8],"tags":[],"class_list":["post-50391","post","type-post","status-publish","format-standard","hentry","category-delhi-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner Of Income Tax vs Iffco Ltd. on 22 January, 2004 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-iffco-ltd-on-22-january-2004\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commissioner Of Income Tax vs Iffco Ltd. on 22 January, 2004 - Free Judgements of Supreme Court &amp; 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