Delhi High Court - Orders
The Pr. Commissioner Of Income Tax -4 vs Dlf Home Developers Ltd on 22 November, 2022
Author: Manmohan
Bench: Manmohan, Manmeet Pritam Singh Arora
$~43
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ ITA 84/2019 & CM APPLs.4322-4323/2019
THE PR. COMMISSIONER OF INCOME TAX -4
..... Appellant
Through: Mr. Sanjay Kumar, Advocate.
versus
DLF HOME DEVELOPERS LTD.
..... Respondent
Through: Ms. Kavita Jha, Advocate.
CORAM:
HON'BLE MR. JUSTICE MANMOHAN
HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA
ORDER
% 22.11.2022 Learned counsel for the respondent states that all the three issues raised in the present appeal are covered in favour of the assessee by orders passed by this Court in assessee's own case for previous and subsequent assessment years and in two of the cases where Special Leave Petitions had been filed in the Supreme Court, the same have been dismissed.
Learned counsel for the respondent-assessee has also handed over a chart of issues and the same is reproduced hereinbelow:-
Signature Not Verified Digitally Signed By:JASWANT SINGH RAWAT Signing Date:23.11.2022 18:10:51(CHART OF ISSUES) Questions of Law Assessing CIT(A)'s ITAT's Remarks raised by the officer's order order dated order dated department dated 08.06.2012 14.09.2017 23.12.2011
1) Whether Ld. The assessee CIT(A) ITAT Covered in ITAT/CIT(A) erred during the restricted the restricted the favour of the in restricting the relevant AY disallowance to disallowance assessee by disallowances of earned Rs. 29.65 Rs.7.11 crore to Rs.29.65 orders passed Rs.7.11 crore as Lacs as exempt being part of lacs by this against the income. AO indirect following Hon'ble Court disallowances of made expenses decision of in assessee's Rs.63.73 crores as disallowance u/s debited to P & its co-
own case for worked out by the 14A r/w Rule L account. ordinate previous and Assessing officer as 8D for an bench for subsequent per the provision of amount of AY 2007-08.
AYs vide-
section 14A of the Rs.63.73 crores i) Order
Act read with Rule treating the dated
8D of the I.T. Rules, same as 25.01.2019
1962? expenditure in ITA No.
incurred in 65 of 2019
relation to for AY 2010-
earning of
@ Pg. No. 151- 11. SLP
exempt income. 153,[Paragraph dismissed
5.4] @ Pg. against the
No.84,[Parag aforesaid
raph21.2] order by
Hon'ble
Supreme
Court of
@ Pg. No.101- India vide
116[Paragraph's order dated
4.2 to 4.8] 26.08.2019
being
SLP(D). No.
25546/2019
ii) order
dated
23.01.2019
in ITA No.54
of 2019 for
AY 2008-09
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Questions of Law Assessing CIT(A)'s ITAT's Remarks
officer's order order dated order dated
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2) Whether Ld. AO disallowed CIT (A) deleted ITAT Covered in
ITAT/ CIT(A) erred an amount of the deleted the favour of the
in deleting the Rs.3.64 crore as disallowance disallowance assessee by
addition of brokerage following , following order(s) passed
Rs.3,64,56,264/- expenses ITAT's decision of by this
made by the decision in DLF Hon'ble Court
Assessing officer on assessee's Universal in assessee's
Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:23.11.2022
18:10:51
account of group case for Ltd in ITA own case for
disallowances of AY 1984-85 No. 1136 of previous and
revenue recognition 2009. subsequent as per POCM? AYs-
i) order
dated
23.01.2019 in
ITA No.54 of
@ Pg. No.122- @ Pg. No. 157- @Pg. No.85, 2019 for AY
123, [Paragraph 159, [Paragraph2 2008-09
5.5] [Paragraph6.4] 2.1] ii) order
dated
25.01.2019 in
ITA No. 65 of
2019 for AY
2010-11
3) Whether Ld. AO disallowed a CIT (A) deleted ITAT Covered in
ITAT/ CIT(A) erred sum of Rs.2.49 the addition deleted the favour of the
in deleting the crores on made by the addition assessee, by
addition of account of club AO. following order dated
Rs.2,49,84,142/- membership fee. the decision 25.01.2019
made by the of DLF passed in
Assessing Officer Commercial assessee's own
on account of non- Developers case for AY
refundable Golf in ITA 180 2010-11 in
Club membership of 2012. ITA No. 65 of fees? 2019. Also decided vide order dated 30.03.2012 in @ Pg. No. 137- @ Pg. No.171- @ Pg. No. ITA No. 138 173, 88- 180/2012 in [Paragraph8.1] [Paragraph11.3] 89,Paragraph the matter of 25.3 CIT vs. DLF Commercial Developers, against which revenue's SLP has been dismissed by the Hon'ble Supreme Court in CC No. 2174/2013.
Signature Not Verified Digitally Signed By:JASWANT SINGH RAWAT Signing Date:23.11.2022 18:10:51Learned counsel for the appellant does not dispute the aforesaid chart. Consequently, this Court is of the view that no substantial question of law arises for consideration in the present appeal and accordingly, the same is dismissed.
MANMOHAN, J MANMEET PRITAM SINGH ARORA, J NOVEMBER 22, 2022 js Signature Not Verified Digitally Signed By:JASWANT SINGH RAWAT Signing Date:23.11.2022 18:10:51