The Pr. Commissioner of Income-tax, Gurgaon v. BMW India Pvt. Ltd
[Citation -2019-LL-0711-22]

Citation 2019-LL-0711-22
Appellant Name The Pr. Commissioner of Income-tax, Gurgaon
Respondent Name BMW India Pvt. Ltd.
Court HIGH COURT OF PUNJAB & HARYANA
Relevant Act Income-tax
Date of Order 11/07/2019
Assessment Year 2011-12
Judgment View Judgment
Bot Summary: AJAY TEWARI, J. This appeal has been filed under Section 260A of the Income Tax Act, 1961 against the order dated 13.04.2018 passed by the Income Tax Appellate Tribunal, Delhi Bench '1-2' New Delhi in Stay No.260/DEL/2018 for the Assessment Year 2011-2012. At the very outset, counsel for the appellant-revenue has very fairly accepted that the issue is covered against the Revenue by a Division Bench judgment of this Court in ITA No.78 of 2019 titled as 'The Principal Commissioner of Income Tax, Gurgaon Vs. M/s Mitsubishi Electric Automotive India Pvt. Ltd., Manesar, Gurgaon', decided on 16.05.2019. Since the main case has been dismissed, the pending C.M. Application, if any, also stands dismissed.


ITA No.10 of 2019 (O&M) 1 111 IN HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No.10 of 2019 (O&M) Date of decision : 11.07.2019 Pr. Commissioner of Income Tax, Gurgaon Appellant versus M/s BMW India Pvt., Ltd., 7th Floor, Tower-B Building No.8, DLF Cyber City, Phase-II Gurgaon. Respondent CORAM : HON'BLE MR.JUSTICE AJAY TEWARI HON'BLE MR.JUSTICE HARNARESH SINGH GILL *** Present : Mr. Tajender K.Joshi, Advocate for appellant. *** AJAY TEWARI, J. (Oral) This appeal has been filed under Section 260A of Income Tax Act, 1961 (for short 'the Act') against order dated 13.04.2018 passed by Income Tax Appellate Tribunal, Delhi Bench '1-2' New Delhi in Stay No.260/DEL/2018 (in ITA No.1514/DEL/2016) for Assessment Year 2011-2012. At very outset, counsel for appellant-revenue has very fairly accepted that issue is covered against Revenue by Division Bench judgment of this Court in ITA No.78 of 2019 titled as 'The Principal Commissioner of Income Tax, Gurgaon Vs. M/s Mitsubishi Electric Automotive India Pvt. Ltd., Manesar, Gurgaon', decided on 16.05.2019. 1 of 2 ::: Downloaded on - 18-07-2019 15:10:48 ::: ITA No.10 of 2019 (O&M) 2 Dismissed in same terms. Since main case has been dismissed, pending C.M. Application, if any, also stands dismissed. (AJAY TEWARI) JUDGE (HARNARESH SINGH GILL) JUDGE July 11, 2019 pooja sharma-I Whether speaking/reasoned Yes/No Whether Reportable : Yes/No 2 of 2 ::: Downloaded on - 18-07-2019 15:10:48 ::: Pr. Commissioner of Income-tax, Gurgaon v. BMW India Pvt. Ltd
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