Commissioner Of Income Tax v. Spirit Infradevlopers

$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI Judgement reserved on: 09.02.2023 % Judgement pronounced on : 18.07.2023 + ITA 192/2018 COMMISSIONER OF INCOME TAX ..... Appellant versus SPIRIT INFRADEVELOPERS ..... Respondent + ITA 193/2018 COMMISSIONER OF INCOME TAX ..... Appellant versus SPIRIT INFRASTRUCTURE PVT.LTD.

..... Respondent + ITA 198/2018 COMMISSIONER OF INCOME TAX ..... Appellant versus SPIRIT GLOBAL CONSTRUCTION PVT.LTD ..... Respondent

Present:

Mr Kunal Sharma, Sr. Standing Counsel and Ms Zehra Khan, Jr. Standing Counsel with Mr S. Bhattacharya, Adv. for appellant.

Mr S. Krishnan and Mr Amandeep Mehta, Advs. for the respondent.

CORAM:

HON'BLE MR. JUSTICE RAJIV SHAKDHER HON'BLE MS. JUSTICE TARA VITASTA GANJU RAJIV SHAKDHER, J.:

1. The above-captioned appeals concern Assessment Years (AYs) 201112.

2. On 09.02.2023, we indicated that the facts which obtain in the aboveJAIN ITA 191/2018 Pg. 1 of 2 15:13:09

captioned appeals are pari materia with the facts that arise in ITA 191/2018. 2.1. It was also submitted by the counsels for the parties that the decision taken in the said appeal i.e., ITA 191/2018, would also apply to the abovecaptioned appeals.

3. Since, in ITA 191/2018, we have decided the common question of law arising in ITA 191/2018 and the above-captioned appeals against the appellant/revenue and in favour of the respondent/assessee, the same fate will follow in these appeals as well. It is ordered accordingly.

4. The appeals are, accordingly, closed. (RAJIV SHAKDHER) JUDGE (TARA VITASTA GANJU) JUDGE JULY 18th, 2023 JAIN ITA 191/2018 Pg. 2 of 2 15:13:09