Pr. Commissioner Of Income Tax - 02 v. Central Electronics

Signed By:RAM DATT Certify that the digital and physical file have been compared and the digital data is as per the physical file and no page is missing.

$-20 & *

IN THE HIGH COURT OF DELHI AT NEW DELHI

+ ITAl 347/2018 PRINCIPAL COMMISSIONER OF INCOME TAX Appellant Through: Mr. Zoheb Hossain, Sr. Standing Counsel.

versus CENTRAL ELECTRONICS Respondent .

Through:

+ 348/2018 PR. COMMISSIONER OF INCOME TAX - Appellant Through: Mr. Zoheb Hossain, Sr. Standing Counsel.

versus CENTRAL ELECTRONICS Respondent Through:

CORAM:

^ HON'BLE MR.

JUSTICE SANJIV KHANNA HON'BLE MR.

JUSTICE ANUP JAIRAM BHAMBHANI

ORDER

% 30.11.2018 CM APPL. 49885/2018 in ITA 1347/2018 CM APPL.

49886/2018 in ITA 1348/2018 Delay in re-filing of 59 days is condoned for the reasons stated in the applications. Applications are allowed.

ITA 1347/2018 & ITA 1348/2018 The issue raised in the present appeals relating to carry forward of

unabsorbed depreciation beyond eight years in view of the subsequent amendment by Finance Aet, 2001 is eovered against the Revenue by judgment of this court in Pr. CIT vs. British Motor Car Co. (1934) Ltd. (2018) 400ITR 569 (Delhi).

Accordingly, we hold that no substantial question of law arises for consideration of this court in the present appeals. The appeals are dismissed, without any order as to costs. SANJIV KHANNA, J.

ANUP JAIRAM BHAMBHANI, J.

NOVEMBER 30, 2018/mj r