| Case ID |
ec8c7704-5fae-403d-82a0-b7e84cbcfef3 |
| Body |
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| Case Number |
I.T. APPEAL No. 1677 OF 2006 |
| Decision Date |
May 02, 2008 |
| Hearing Date |
|
| Decision |
The Delhi High Court dismissed the appeal, ruling that the production of a certificate requested by the Commissioner (Appeals) from the assessee was not considered additional evidence. The court found that the certificate was required to confirm the position of the assessee as merely an intermediary. The court stated that the Commissioner (Appeals) had the authority to decide the matter without needing additional input from the Assessing Officer. The court emphasized the importance of clarifying the role of the assessee in the contractual agreement and upheld the decision made by the Income-tax Appellate Tribunal. |
| Summary |
In the case of Commissioner of Income Tax v. Dev Musco Lighting P. Ltd., the Delhi High Court addressed the powers of the Commissioner (Appeals) under Section 251 of the Income-tax Act, 1961. The case arose when the Assessing Officer sought to tax the entire contracted amount between Musco and the Punjab Cricket Association as the income of the assessee, who argued that it was merely an intermediary. The Commissioner (Appeals) required the assessee to obtain a certificate from Musco to confirm that its remuneration was limited to Rs. 8 lakhs. The court ruled that this certificate could not be treated as additional evidence since it was produced upon the Commissioner’s direction. The decision emphasized the necessity of clarifying the nature of the assessee's role and confirmed that no substantial question of law arose in this case, leading to the dismissal of the appeal. This case highlights the importance of proper evidence presentation in tax assessments and the powers granted to the Commissioner (Appeals) in such matters. |
| Court |
Delhi High Court
|
| Entities Involved |
Musco,
Punjab Cricket Association
|
| Judges |
Madan B. Lokur,
Manmohan Singh
|
| Lawyers |
R. D. Jolly,
S. Krishnan
|
| Petitioners |
Commissioner of Income Tax
|
| Respondents |
Dev Musco Lighting P. Ltd.
|
| Citations |
2009 SLD 3002,
(2009) 316 ITR 209
|
| Other Citations |
CIT v. Dev Musco Lighting (P.) Ltd. [2009] 316 ITR 209 (Delhi)
|
| Laws Involved |
Income-tax Act, 1961
|
| Sections |
251
|