Pr. Commissioner Of Income Tax-6, New Delhi v. Maruti Suzuki India Limited (Successor Of Suzuki Powertrain India Limited)

$~25 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 18/2018 PR. COMMISSIONER OF INCOME TAX-6, NEW DELHI ..... Appellant Through:

Mr. Asheesh Jain, Sr. Standing Counsel with Ms. Gunjan Varshney, DGT 16(1), Circle-VI, Delhi.

versus MARUTI SUZUKI INDIA LIMITED (SUCCESSOR OF SUZUKI POWERTRAIN INDIA LIMITED) ..... Respondent Through:

Mrs. Kavita Jha, Advocate.

CORAM:

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

O R D E R

% 09.01.2018 The Revenue's appeal in this case questions the order of the Income Tax Appellate Tribunal ('ITAT'). The Tribunal had ruled that the assessment made, in the name of Suzuki Power Train India Limited, was a nullity since the entity was no longer in existence and was subjected to an approved scheme for amalgamation; the transferee company was amalgamated with Maruti Suzuki India Limited. This Court notices that for A.Y. 2011-12, on the same facts, the assessment was held to be invalid - a decision, that was ultimately upheld by this Court in the Pr. Commissioner of Income Tax-6, New Delhi vs. Maruti Suzuki India Limited (Successor of Suzuki ITA 18/2018

Powertrain India Limited, (2017) 397 ITR 681 (Del.). For the same reasons, no question of law arises in this case. The appeal is therefore dismissed.

S. RAVINDRA BHAT, J A. K. CHAWLA, J JANUARY 09, 2018 nn ITA 18/2018