Pr. Commissioner Of Income Tax (Central) -2 v. M/S Acb India Ltd. Pvt. Ltd.

$~49-55 * IN THE HIGH COURT OF DELHI AT NEW DELHI ITA 1396/2018 (CENTRAL) -2_ M/S ACB INDIA LTD. PVT. LTD.

ITA 1397/2018 (CENTRAL) -2_ M/S. ACB INDIA PVT. LTD.

ITA 1398/2018 PR. COMMISSIONER OF INCOME TAX (CENTRAL) -2 M/S SHYAM INDUS POWER SOLUTIONS The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.

PVT. LTD.

Agrawal & Mr. Samarth Chaudhari, Advs.

ITA 1399/2018 (CENTRAL) -2 M/S. SHYAM INDUS POWER SOLUTIONS PVT. LTD.

ITA 1400/2018 (CENTRAL) -2 Mr. Kunal Sharma, SSC with Ms. Zehra Khan, JSC, Mr.

Shubhendu Bhattacharya, Mr.

Adhirath Chaudhary & Mr.

Ankit Chaudhary, Advs.

M/S. GLOBAL COAL & MINING PVT. LTD. ..... Respondent ITA 1473/2018 The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.

(CENTRAL) -2 ACB INDIA LTD.[AS SUCCESSOR-IN-INTEREST OF SPECTRUM COAL & POWER LTD] ITA 1474/2018 (CENTRAL) -2 M/S. SPECTRUM COAL & POWER PVT. LTD.

CORAM:

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

O R D E R

% 28.02.2024 ITA 1396/2018, 1397/2018, 1400/2018, 1473/2018 & 1474/2018 1.

Learned counsels for the appellants in these appeals fairly concede that these matters would stand covered by the judgment rendered by the Supreme Court in PCIT, Central-3 vs Abhisar The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.

Buildwell Pvt. Ltd. [2023 SCC OnLine SC 481]. 2.

Consequently, and in light of the above, we dismiss these appeals.

ITA 1398/2018 & 1399/2018 3.

On the request of Mr. Menon, learned counsel for the appellant, let these appeals be re-notified on 20.03.2024. YASHWANT VARMA, J PURUSHAINDRA KUMAR KAURAV, J FEBRUARY 28, 2024/kk The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.