2018-VIL-765-DEL-DT

DELHI HIGH COURT

ITA 18/2018

Date: 09.01.2018

PR. COMMISSIONER OF INCOME TAX-6, NEW DELHI

Vs

MARUTI SUZUKI INDIA LIMITED (SUCCESSOR OF SUZUKI POWERTRAIN INDIA LIMITED)

For the Appellant : Mr. Asheesh Jain, Sr. Standing Counsel with Ms. Gunjan Varshney, Dgt 16(1), Circle-Vi, Delhi
For the Respondent : Mrs. Kavita Jha, Advocate.

BENCH

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

JUDGMENT

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 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.  

 

DISCLAIMER: Though all efforts have been made to reproduce the order accurately and correctly however the access, usage and circulation is subject to the condition that VATinfoline Multimedia is not responsible/liable for any loss or damage caused to anyone due to any mistake/error/omissions.