Principal Commissioner of Income-tax, (Central)-2 v. Mahagun Realtors (P) Ltd
[Citation -2019-LL-0821-70]

Citation 2019-LL-0821-70
Appellant Name Principal Commissioner of Income-tax, (Central)-2
Respondent Name Mahagun Realtors (P) Ltd.
Court HIGH COURT OF DELHI AT NEW DELHI
Relevant Act Income-tax
Date of Order 21/08/2019
Assessment Year 2006-07
Judgment View Judgment
Keyword Tags non-existent company • amalgamation


IN HIGH COURT OF DELHI AT NEW DELHI 40 ITA 73/2019 PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL)-2 Appellant Through: Mr Raghvendra Singh, Senior Standing Counsel and Mr Vipul Agrawal, Junior Standing Counsel for Revenue. versus M/S MAHAGUN REALTORS (P) LTD Respondent Through: Mr Rohit Kumar Gupta, Ms Monika Ghai and Ms Vinita Joshi, Advocates. CORAM: JUSTICE S.MURALIDHAR JUSTICE TALWANT SINGH ORDER 21.08.2019 CM 3933/2019 (delay) 1. For reasons explained in application, delay in filing appeal is condoned and application is allowed. ITA 73/2019 2.This is appeal by Revenue against order dated 16 th July, 2018 passed by Income Tax Appellate Tribunal ( ITAT ) in ITA No.3664/Del./2012 for Assessment Year ( AY ) 2006-07. 3. issue sought to be raised by Revenue is whether ITAT erred in holding that Assessing Officer (AO) had passed assessment order in name of non-existent company, without appreciating fact that it had been passed in name of M/s Mahagun Realtors (P) Ltd. which had, consequent upon amalgamation, prior to framing of assessment, amalgamated with M/s Mahagun India (P.) Ltd. 4. This issue has been answered against Revenue by judgment dated 25th July, 2019 of Supreme Court in Pr. Commissioner of Income Tax, New Delhi v Maruti Suzuki India Limited (2019) 10 SCALE 21. 5. Therefore, no substantial question of law arises in present appeal. appeal is dismissed. S. MURALIDHAR, J. TALWANT SINGH, J. AUGUST 21, 2019 rd Principal Commissioner of Income-tax, (Central)-2 v. Mahagun Realtors (P) Ltd
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