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\ y $-34 & 35 HIGH COURT OF DELHI
W.P.(C) 6270/2013
M/S AAYUSH PULSE PRODUCTS (P) LTD Petitioner
Through Mr. Prakash Kumar, Advocate.
W.P.(C) 6270/2013
M/S AAYUSH PULSE PRODUCTS (P) LTD Petitioner
Through Mr. Prakash Kumar, Advocate.
VERSUS
INCOME TAX SETTLEMENT COMMISSION AND OTHERS Respondent
Through
Through
W.P.(C) 6275/2013
BANSHIDHAR SUPPLIERS PVT. LTD Petitioner
Through Mr. Prakash KumarAdvocates.
BANSHIDHAR SUPPLIERS PVT. LTD Petitioner
Through Mr. Prakash KumarAdvocates.
VERSUS
INCOME TAX SETTLEMENT COMISSION, NEW DELHI AND OTHERS Respondent
Through
Through
CORAM:
HON'BLE MR. JUSTICE SANJIV KHANNA
HON'BLE MR. JUSTICE SANJEEV SACHDEVA
04.10.2013 In view of the
HON'BLE MR. JUSTICE SANJEEV SACHDEVA
04.10.2013 In view of the
ORDER
of Delhi High Court in W.P.(C)
213/2012, Commissioner ofIncome Tax Vs. Income Tax Settlement
Commission pronounced on 20'^ November, 2012, the impugned decision of the Income Tax Settlement Commission is in accordance with the law and correct.
We do not see any reason or ground to interfere with the impugned decision as it is accepted that for the assessment years
2006-07 to 2009-10, no assessment proceedings are pending. Merely
2013:DHC:7248-DB 'yj -'h because the Assessing Officer is entitled to or may issue notice under
Section 147/148 of the Income Tax Act, 1961, for the said assessment years, as held by the High Court, is not sufficient and good reason to hold that the assessment proceedings are pending.
The writ petitionhas no merit and is dismissed.
OCTOBER 04, 2013 NA QjjJ
^•ll -
SANJIV KHANNA, J.
- <* SANJEEV SACHDEVA, J.
2013:DHC:7248-DB
213/2012, Commissioner ofIncome Tax Vs. Income Tax Settlement
Commission pronounced on 20'^ November, 2012, the impugned decision of the Income Tax Settlement Commission is in accordance with the law and correct.
We do not see any reason or ground to interfere with the impugned decision as it is accepted that for the assessment years
2006-07 to 2009-10, no assessment proceedings are pending. Merely
2013:DHC:7248-DB 'yj -'h because the Assessing Officer is entitled to or may issue notice under
Section 147/148 of the Income Tax Act, 1961, for the said assessment years, as held by the High Court, is not sufficient and good reason to hold that the assessment proceedings are pending.
The writ petitionhas no merit and is dismissed.
OCTOBER 04, 2013 NA QjjJ
^•ll -
SANJIV KHANNA, J.
- <* SANJEEV SACHDEVA, J.
2013:DHC:7248-DB