Pr. Commissioner Of Income Tax-1 v. Aggarwal Plasto Chem Pvt.Ltd.

*

IN THE HIGH COURT OF DELHI AT NEW DELHI

1.

+ ITA142/2016 PR.COMMISSIONER OF INCOME TAX-1 Appellant Through Mr Ashok Manchanda, Senior Standing Counsel with Ms Vibhooti Malhotra, Junior Standing Counsel with Mr Aamir Faziz, Advoeate. versus AGGARWAL PLASTO CHEM PVT. LTD Respondent Through Mr Prakash Kumar, Advoeate.

2.

+ ITA 143/2016 PR. COMMISSIONER OF INCOME TAX-1 Appellant Through Mr Ashok Manchanda, Senior Standing Counsel with Ms Vibhooti Malhotra, Junior Standing Counsel with Mr Aamir Faziz, Advocate. versus AGGARWAI. PLASTO CHEM PVT. LTD.

..... Respondent Through Mr Prakash Kumar, Advocate.

ITA 144/2016 PR. COMMISSIONER OF INCOME TAX-1 ..... Appellant Through Mr Ashok Manchanda, Senior Standing Counsel with Ms Vibhooti Malhotra, Junior • Standing Counsel with Mr Aamir Faziz, Advoeate. versus AGGARWAL PLASTO CHEM PVT.LTD.

Respondent Through Mr Prakash Kumar, Advocate.

CORAM:

JUSTICE S.MURALIDHAR JUSTICE VIBHU BAKHRU

ORDER

% 22.02.2016 ITA 142 of 2016, ITA 143 of 2016 and ITA 144 of 2016 By:AMULYA

CM 5143/2016 in ITA 142/2016 CM 5149/2016 in ITA 143/2016 CM 5154/2016 in ITA 144/2016

1. Allowed, subject to all just exceptions.

2. The applications are disposed of.

CM 5144/2016 in ITA 142/2016 CM 5150/2016 in ITA 143/2016 CM 5155/2016 in ITA 144/2016

3. For the reasons stated in the applications, the delays in filing of the appeals are condoned.

4. The applications are disposed of.

ITA 142/2016 ITA 143/2016 ITA 144/2016

5. It is not in dispute that the Assessee is included in the Table II category shareholders in the SVP Group of eases, and, therefore, these, appeals stand covered by the decision of this Court dated 3'^'' December, 2015 in ITA No. 422/2015 {Pr. Commissioner of Income Tax-6 v. Nikki Drugs & Chemicals Pvt. Ltd.).

6. The appeals are accordingly dismissed.

S. MURALIDHAR, J VIBHU BAKHRU, J FEBRUARY 22, 2016/pkv ITA 142 of 2016, ITA 143 of 2016 and ITA 144 of 2016 ' Page 2 of 2