The Pr. Commissioner of Income-tax-5 v. JCB India Ltd
[Citation -2019-LL-0821-71]

Citation 2019-LL-0821-71
Appellant Name The Pr. Commissioner of Income-tax-5
Respondent Name JCB India Ltd.
Relevant Act Income-tax
Date of Order 21/08/2019
Assessment Year 2009-10
Judgment View Judgment
Keyword Tags amalgamated company • non-existent company

IN HIGH COURT OF DELHI AT NEW DELHI ITA 149/2019 PR. COMMISSIONER OF INCOME TAX -5 Appellant Through: Mr. Ajit Sharma, Sr. Counsel with Ms. Priya and Mr. Ashotosh, Advocates versus JCB INDIA LTD. Respondent Through: Mr. Mayank Nagi and Mr. Tarun Singh, Advocates CORAM: JUSTICE S.MURALIDHAR JUSTICE TALWANT SINGH ORDER 21.08.2019 CM APPL. 6707/2019 (exemption) 1. Allowed, subject to all just exceptions. CM APPL. 6708/2019(Delay) 2. For reasons explained in application, delay in re-filing appeal is condoned and application is allowed. ITA 149/2019 3. This appeal by Revenue is against order dated 12 th December 2017 passed by ITAT in ITA No.618/Del/2014 and CO No.284/Del/2014 for Assessment Year (AY) 2009-10. 4. short question raised by Revenue is whether ITAT was right in holding that assessment order having been framed in name of amalgamated company which was not in existence at time of order, was invalid. 5. said question stands answered against Revenue by judgment of Supreme Court in Principal Commissioner of Income Tax vs. Maruti Suzuki India Ltd. (2019) 10 SCALE 21. 6. In that view of matter, no substantial question of law arises. appeal is dismissed. S.MURALIDHAR, J TALWANT SINGH, J AUGUST 21, 2019 Pr. Commissioner of Income-tax-5 v. JCB India Ltd
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