Pr. Commissioner Of Income Tax -2 v. Citi Finance Consumer Finance India Ltd.

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IN THE HIGH COURT OF DELHI AT NEW DELHI

33.

+ ITA159/2016 PR. COMMISSIONER OF INCOME TAX-2 Appellant Through: Mr P. Roy Chaudhuri, Senior Standing Counsel with Ms Lakshmi Gurung, Junior Standing Counsel.

versus CITI FINANCIAL CONSUMER FINANCE INDIA LTD.

Respondent Through: Mr Prakash Kumar, Advocate.

AND 34.

+ ITA 160/2016 PR. COMMISSIONER OF INCOME TAX -2 Appellant Through: Mr P. Roy Chaudhuri, Senior Standing Counsel with Ms Lakshmi Gurung, Junior Standing Counsel.

versus CITI FINANCIAL CONSUMER FINANCE INDIA LTD.

Respondent Through: Mr Prakash Kumar, Advocate.

CORAM:

JUSTICE S.MURALIDHAR JUSTICE VIBHU BAKHRU

ORDER

% 22.02.2016 CM No.6320/2016 in ITA 159/2016

1. Allowed, subject to all just exceptions.

ITA 159 & 160/2016 p^ge y of2 By:AMULYA

1^'

2. The application stands disposed of.

ITA 159/2016 & ITA 160/2016

3. The questions urged by the Revenue in these appeals have been dealt by this Court in its order dated 28'^ September, 2015 in ITA No.682/2015 (Pr. CIT V. Citi Financial Consumer Finance India Ltd.) which was for Assessment Year ('AY') 2006-07. In that order, the submissions of the Revenue was that the appeals in respect of the ITAT's order for AYs 200304 and 2004-05 "are learned to have been filed". Today, the Court is informed that the Revenue's appeals for AYs 2003-04 and 2004-05 are still lying in defect. The present appeals relate to AYs 2007-08 and 2008-09.

4. No substantial question of law arises as far as the present appeals are concerned.

5. The appeals are dismissed.

S.MURALIDHAR, J VIBHU BAKHRU, J FEBRUARY 22, 2016 MK ITA 159 & 160/2016