Pr. Commissioner Of Income Tax (Central) -Ii v. M/S. Garuda Imaging & Diagnostics Pvt. Ltd.

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* IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 1240/2018 PR. COMMISSIONER OF INCOME TAX (CENTRAL) -II ..... Appellant Through:

Mr. Zoheb Hossain, Adv.

versus M/S. GARUDA IMAGING & DIAGNOSTICS PVT. LTD._ ..... Respondent Through:

Mr. Ajay Vohra, Sr. Adv. with Mr.

Rohit Jain and Mr. Aniket D.

Agrawal, Advs.

CORAM:

HON'BLE MR. JUSTICE VIPIN SANGHI HON'BLE MR. JUSTICE SANJEEV NARULA

O R D E R

% 11.10.2019 Mr. Hossain has taken instructions in terms of the last order. On instructions, he states that the assessee had informed of the amalgamation of M/s. Sindhu Holdings Ltd. and M/s. Garuda Imaging & Diagnostics Pvt. Ltd. with M/s Bhandari Consultancy and Finance Ltd. to the Assessing Officer.

Aforesaid being the position, the present case is squarely covered by the decision of the Supreme Court in Pr. Commissioner of Income Tax v. Maruti Suzuki India Limited, 2019 SCC OnLine SC 928, decided on 25.07.2019.

In view of the aforesaid, assessments made against the assessee would not survive. Consequently, the appeal is dismissed, since no question of law arises.

VIPIN SANGHI, J SANJEEV NARULA, J OCTOBER 11, 2019 N.Khanna