2011 (3) TMI 1764 - HC - Income Tax

Delhi HC omits irrelevant portion from 2011 income tax appeal order, linked to ITA 185/2011.

The Delhi HC deleted a portion from an income tax appeal order in 2011 (3) TMI 1764 as it was irrelevant to the appeal. Case linked to ITA 185/2011. - TMI Observation not arising for consideration - question of law reserved for connected appeal - deletion of non pertinent portion of earlier orderObservation not arising for consideration - question of law reserved for connected appeal - deletion of non pertinent portion of earlier order - Deletion from the earlier order dated 21st February, 2011 of a paragraph relating to question (d) which did not arise for consideration in that appeal and which was the subject of a question of law in ITA 185/2011. - HELD THAT: - The Court, on mention, accepted the parties' submission that a portion of the order dated 21st February, 2011 - namely the passage treating question (d) as covered by a prior decision - was not a matter arising for decision in that appeal. The passage in question was, in fact, a question of law pending in the connected appeal ITA 185/2011. Consequently, the Court expunged that portion from the earlier order as it was non pertinent to the appeal then before the Court.The specified portion of the order dated 21st February, 2011 is deleted as it did not arise for consideration in that appeal and pertained to a question of law in the connected ITA 185/2011.Final Conclusion: On mention and by agreement of the parties, the Court has expunged from its earlier order the passage relating to question (d) because that passage was not relevant to the appeal and involved a question of law pending in the connected appeal ITA 185/2011. The Delhi High Court in 2011 (3) TMI 1764 addressed an appeal related to income tax. The court deleted a portion from the order as it was not relevant to the appeal. The case was connected to another matter, ITA 185/2011.