Full Judgment Text
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* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ ITA 226/2020 & CM APPLs. 33423-424/2020
YUM RESTAURANTS MARKETING
PVT. LTD. ..... Appellant
Through: Mr. M.S. Syali Senior Adv. With
Mr. Mayank Nagi, Mr. Tarun Singh
and Mr. Pulkit Verma, Advocates.
versus
PRINCIPAL COMMISSIONER OF
INCOME TAX-9, .... Respondent
Through: Mr. Abhishek Maratha, Sr. Standing
Counsel.
th
% Date of Decision: 19 July, 2021
CORAM:
HON'BLE MR. JUSTICE MANMOHAN
HON'BLE MR. JUSTICE NAVIN CHAWLA
J U D G M E N T
MANMOHAN, J
: (Oral)
1. The appeal has been heard by way of video conferencing.
2. Present appeal has been filed under Section 260A of the Income Tax
th
Act, 1961 against the order dated 09
September, 2019 passed by the ‘D’
Bench of Income Tax Appellate Tribunal, New Delhi in ITA
No.3235/Del/2005 for the Assessment Year 2001-2002. The Tribunal in its
impugned order has held as under:
“ 41. Considering the above facts and case laws, there
is no applicability of doctrine of diversion of income by
overriding title in this case. This plea of diversion of
Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:21.07.2021
22:45:09
ITA 226/2020 Page 1 of 2
income by overriding title was admittedly raised by the
assesse before the High Court. Once the order is passed
by the High Court in a matter, the said pleading cannot
be entertained afresh by the Hon'ble Tribunal. Moreover,
the plea of the assessee with regard to diversion of
.”
income by overriding title also, assesse has no case
3. Keeping in view the aforesaid findings, this Court is of the view that
no substantial question of law arises for determination in the present
proceedings.
4. Accordingly, the present appeal along with pending applications are
dismissed.
5. The order be uploaded on the website forthwith. Copy of the order be
also forwarded to the learned counsel through e-mail
MANMOHAN, J
NAVIN CHAWLA, J
JULY 19, 2021
TS
Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:21.07.2021
22:45:09
ITA 226/2020 Page 2 of 2