Principal Commissioner Of Income Tax - 7 v. Oxigen Infovision Pvt. Ltd.,

$~86 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 415/2018 & CM APPL. 13876/2018 PRINCIPAL COMMISSIONER OF INCOME TAX - 7 ..... Appellant Through:

Mr. Ruchir Bhatia, Advocate.

versus OXIGEN INFOVISION PVT. LTD.

..... Respondent Through:

Mr. Satyen Sethi and Ms. Gargi Sethee, Advocates.

CORAM:

HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE A. K. CHAWLA

O R D E R

% 11.04.2018 The Revenue appeals the concurrent findings of the lower Appellate Authorities which held that the assessment made in the name of a non-existing company (Oxigen Infovision Pvt. Ltd.) was void and invalid. That entity had amalgamated with Oxigen Services India Pvt. Ltd. w.e.f. 01.07.2008.s The ITAT followed the decision of this Court in 'Spice Infotainment Ltd. vs. Commissioner of Income Tax', (2012) 247 CTR 500 (Del.) and subsequent decisions that it had followed. No question of law arises. The appeal is dismissed along with pending application.

S. RAVINDRA BHAT, J A. K. CHAWLA, J APRIL 11, 2018/nn