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High Court of DelhiW.P.(C)/2193/2018

M/S Coim India Pvt. Ltd. v. Additional Commissioner Of Income T & ANR.

2024-04-09Hon'Ble Mr. Justice Yashwant Varma,Hon'Ble Mr. Justice Purushaindra Kumar Kaurav2 pages

$~61 & 62 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 2193/2018 M/S COIM INDIA PVT. LTD.

..... Petitioner Through:

Mr. Nageswar Rao, Adv. with Mr. Parth and Mr. Aman Rawaria, Advs.

Versus

ADDITIONAL COMMISSIONER OF INCOME T & ANR.

..... Respondents Through:

Mr. Shlok Chandra, Sr.SC with Ms. Madhavi Shukla and Ms.

Priya Sarkar, Jr.SCs.

+ W.P.(C) 2205/2018 M/S COIM INDIA PVT. LTD.

..... Petitioner Through:

Mr. Nageswar Rao, Adv. with Mr. Parth and Mr. Aman Rawaria, Advs.

Versus

ADDITIONAL COMMISSIONER OF INCOME TAX & ANR.

..... Respondents Through:

Mr. Shlok Chandra, Sr.SC with Ms. Madhavi Shukla and Ms.

Priya Sarkar, Jr.SCs.

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV

O R D E R

% 09.04.2024 1.

Learned counsels appearing for parties are ad idem that the instant writ petitions would deserve to be allowed and disposed of 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 15/04/2024 at 12:07:40

bearing in mind the order rendered by us in ITA 269/2019 dated 19 February 2024 and which constituted the quantum appeal. 2.

It is not disputed before us that the re-assessment which is assailed in the instant petitions is rested and founded on the judgment of the Income Tax Appellate Tribunal ["ITAT"] which formed the subject matter of the aforenoted appeal.

3.

Since the ITAT had ultimately handed down a decision in favour of the assessee, the impugned re-assessment would not sustain. 4.

We accordingly, allow the instant writ petitions and quash the impugned orders dated 20 December 2017 and impugned notices dated 28 March 2017 and 17 November 2017.

YASHWANT VARMA, J.

PURUSHAINDRA KUMAR KAURAV, J.

APRIL 9, 2024/p 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 15/04/2024 at 12:07:40