Principal Commissioner Of Income Tax-8 v. Sapient Consulting Pvt. Ltd.

$~15 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 898/2017 PRINCIPAL COMMISSIONER OF INCOME TAX-8 ..... Appellant Through:

Mr. Rahul Chaudhary, Sr. Standing Counsel with Mr. Sanjay Kumar, Adv.

versus SAPIENT CONSULTING PVT. LTD.

..... Respondent Through:

Mr. P.C. Yadav, Advocate

CORAM:

HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE SANJEEV SACHDEVA

O R D E R

% 27.10.2017 This Court notices that for a previous year, an identical order - impugned by the Revenue on the ground that the assessments were valid (contrary to the findings of the authorities below that subsequent to amalgamation of M/s. Sapient Consulting Pvt. Ltd. with another entity, it could not have been assessed independently) was set aside, and upheld by this Court in Principal Commissioner Income Tax-8 vs. Sapient Consulting Ltd.(Erstwhile Sapient Corporation Pvt. Ltd.) in ITA 325/2016 decided on 27.05.2016.

As a result, no question of law arises.

The appeal is, therefore, dismissed.

S. RAVINDRA BHAT, J SANJEEV SACHDEVA, J OCTOBER 27, 2017/rd