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<h1>Delhi High Court Upholds Tribunal Decision on Tax Liability for Assessment Years</h1> The Delhi HC dismissed Revenue's appeals on tax liability under the Income Tax Act for assessment years 2006-07 and 2008-2009. Tribunal's decision was ... Taxability of assessee under the Income Tax Act - Substantial question of law - Consistency of tribunal decisions and precedent - Affirmation of tribunal findings by the High CourtTaxability of assessee under the Income Tax Act - Substantial question of law - Consistency of tribunal decisions and precedent - The Tribunal's conclusion that the assessee did not incur any tax liability for the assessment years 2006-07 and 2008-2009 was correct and did not raise a substantial question of law. - HELD THAT: - The Court declined to re-examine the merits because the impugned orders and notices were founded on an earlier Tribunal decision for AY 2007-08 which the Tribunal had followed in its decision for AY 2006-07. This prior Tribunal reasoning had itself been affirmed by this Court by order dated 19th August, 2011 in ITA No.977/2011. In view of that contemporaneous precedent and the Tribunal's consistent application of its earlier findings, the High Court found no infirmity in the Tribunal's conclusion on taxability and held that no substantial question of law arises for consideration.Appeals dismissed; tribunal findings that the assessee incurred no tax liability for AY 2006-07 and AY 2008-2009 upheld.Final Conclusion: The High Court dismissed the Revenue's appeals, holding that in light of the Tribunal's prior decision (affirmed by this Court) there is no substantial question of law and the Tribunal's findings on non-taxability for the stated assessment years are unimpeached. The Delhi High Court dismissed the Revenue's appeals regarding tax liability under the Income Tax Act for the assessment years 2006-07 and 2008-2009. The Tribunal's decision was affirmed by the Court, and no substantial question of law was found to arise. The appeals were accordingly dismissed.
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