Pr. Commissioner Of Income Tax (Central)-2 v. Lizer Cylinders Ltd.

$~78 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 363/2024 PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 .....Appellant Through:

Mr. Sanjay Kumar, Mr. Puneet Singhal, Ms. Esha Kadiyan, Advs. for ITD.

versus LIZER CYLINDERS LTD.

.....Respondent Through:

Mr. Salil Aggarwal, Sr. Adv.

with Mr. Madhur Aggarwal, Adv.

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE RAVINDER DUDEJA

O R D E R

% 22.07.2024 CM APPL. 40608/2024 (50 Days Delay in Refiling) Bearing in mind the disclosures made, the delay in refiling the appeal is condoned.

The application shall stand disposed of.

ITA 363/2024 Learned counsels appearing for respective sides are ad idem that this appeal would merit dismissal bearing in mind the order dated 13 May 2024 handed down by the Court in ITA 276/2024. We note that while deciding the aforesaid appeal, we had affirmed the view taken by the Income Tax Appellate Tribunal ["Tribunal"].

The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 03/07/2025 at 00:39:25

In view of the aforesaid and following the reasons assigned in our judgment dismissing the aforesaid appeal, this appeal fails and shall stand dismissed.

YASHWANT VARMA, J.

RAVINDER DUDEJA, J.

JULY 22, 2024/neha The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 03/07/2025 at 00:39:25