IN HIGH COURT OF DELHI AT NEW DELHI ITA 725/2014 and CM No. 19445/2014 ITA 726/2014 and CM No. 19446/2014 ITA 727/2014 and CM No. 19447/2014 ITA 728/2014 and CM No. 19448/2014 COMMISSIONER OF INCOME TAX CENTRAL-II..Appellant Through: Mr. Rohit Madan, Mr. Ruchir Bhatia, Mr. P. Roychaudhuri and Mr. Akash Vajpai, Advocates. versus SATWANT EXPORT PVT. LTD. Respondent Through: Nemo. CORAM: HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MR. JUSTICE V. KAMESWAR RAO ORDER 26.11.2014 CM No. 19445/2014 in ITA 725/2014 CM No. 19446/2014 in ITA 726/2014 CM No. 19447/2014 in ITA 727/2014 CM No. 19448/2014 in ITA 728/2014 Exemption applications are allowed, subject to all just exceptions. ITA 725/2014 ITA 726/2014 ITA 727/2014 ITA 728/2014 These appeals by Revenue have to be dismissed in view of decision of this Court in Commissioner of Income Tax-III versus Dimension Apparels Private Limited, ITA No. 327/2014 and other connected appeals decided on 8th July, 2014. said decision relies upon earlier decisions of Delhi High Court in Spice Entertainment Limited versus Commissioner of Income Tax, ITA No. 475/2011 decided on 3rd August, 2011 and Commissioner of Income Tax versus Vivek Marketing Services Private Limited, ITA No. 273/2009 decided on 17th September, 2009. Noticeably, Assessing Officer during course of proceedings under Section 153A/C of Income Tax Act, 1961 was informed about amalgamation, which resulted in dissolution of respondent-assessee, but no remedial or effective steps were taken. appeals are accordingly dismissed. SANJIV KHANNA, J. V. KAMESWAR RAO, J. NOVEMBER 26, 2014 VKR $1 Commissioner of Income-tax Central-II v. Satwant Export Pvt. Ltd