Pr. Commissioner of Income-tax (Central)-II v. Garuda Imaging & Diagnostics Pvt. Ltd
[Citation -2019-LL-1011-55]

Citation 2019-LL-1011-55
Appellant Name Pr. Commissioner of Income-tax (Central)-II
Respondent Name Garuda Imaging & Diagnostics Pvt. Ltd.
Court HIGH COURT OF DELHI AT NEW DELHI
Relevant Act Income-tax
Date of Order 11/10/2019
Judgment View Judgment
Keyword Tags question of law • amalgamation


$ 18. * IN HIGH COURT OF DELHI AT NEW DELHI + ITA 1241/2018 PR. COMMISSIONER OF INCOME TAX (CENTRAL) -II Appellant Through: Mr. Zoheb Hossain, Adv. versus M/S. GARUDA IMAGING & DIAGNOSTICS PVT. LTD. Respondent Through: Mr. Ajay Vohra, Sr. Adv. with Mr. Rohit Jain and Mr. Aniket D. Agrawal, Advs. CORAM: HON'BLE MR. JUSTICE VIPIN SANGHI HON'BLE MR. JUSTICE SANJEEV NARULA ORDER % 11.10.2019 Mr. Hossain has taken instructions in terms of last order. On instructions, he states that assessee had informed of amalgamation of M/s. Sindhu Holdings Ltd. and M/s. Garuda Imaging & Diagnostics Pvt. Ltd. with M/s Bhandari Consultancy and Finance Ltd. to Assessing Officer. Aforesaid being position, present case is squarely covered by decision of Supreme Court in Pr. Commissioner of Income Tax v. Maruti Suzuki India Limited, 2019 SCC OnLine SC 928, decided on 25.07.2019. In view of aforesaid, assessments made against assessee would not survive. Consequently, appeal is dismissed, since no question of law arises. VIPIN SANGHI, J SANJEEV NARULA, J OCTOBER 11, 2019 N.Khanna Pr. Commissioner of Income-tax (Central)-II v. Garuda Imaging & Diagnostics Pvt. Ltd
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