The Pr. Commissioner Of Income Tax -5 v. Jcb India Ltd.

$~42 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 160/2019 THE 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

O R D E R

% 21.08.2019 CM APPL. 7147/2019(Delay)

1. For the reasons explained in the application, the delay in re-filing the appeal is condoned and the application is allowed. ITA 160/2019

2. This appeal by the Revenue is against an order dated 12th December 2017 passed by the ITAT in ITA No. 6359/Del/2012 for the Assessment Year (AY 2008-09.

3. The short question raised by the Revenue is whether the ITAT was right in holding that the assessment order having been framed in name of an

amalgamated company which was not in existence at the time of the order, was invalid.

4. The said question stands answered against the Revenue by the judgment of the Supreme Court in Principal Commissioner of Income Tax vs. Maruti Suzuki India Ltd. (2019) 10 SCALE 21.

5. In that view of the matter, no substantial question of law arises. The appeal is dismissed.

S. MURALIDHAR, J.

TALWANT SINGH, J.

AUGUST 21, 2019 rhc