Principal Commissioner Of Income Tax (Central)-2 v. M/S Mahagun Realtors (P) Ltd.,

$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI + 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

O R D E R

% 21.08.2019 CM 3933/2019 (delay)

1. For the reasons explained in the application, the delay in filing the appeal is condoned and the application is allowed.

ITA 73/2019 2.This is an appeal by the Revenue against an order dated 16th July, 2018 passed by the Income Tax Appellate Tribunal ('ITAT') in ITA No.3664/Del./2012 for the Assessment Year ('AY') 2006-07.

3. The issue sought to be raised by the Revenue is whether the ITAT erred in holding that the Assessing Officer ('AO') had passed the assessment order in the name of a non-existent company, without appreciating the fact that it had been passed in the name of M/s Mahagun Realtors (P) Ltd. which had, consequent upon amalgamation, prior to the framing of the assessment,

amalgamated with M/s Mahagun India (P.) Ltd.

4. This issue has been answered against the Revenue by the judgment dated 25th July, 2019 of the 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 the present appeal. The appeal is dismissed.

S. MURALIDHAR, J.

TALWANT SINGH, J.

AUGUST 21, 2019 rd