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HIGH COURT OF DELHI
Judgement reserved on: 09.02.2023
Judgement pronounced on : 18.07.2023
COMMISSIONER OF INCOME TAX ..... Appellant
Present: Mr Kunal Sharma, Sr. Standing Counsel and Ms Zehra
Khan, Jr. Standing Counsel with Mr S. Bhattacharya, Adv. for appellant.
Mr S. Krishnan and Mr Amandeep Mehta, Advs. for the respondent.
HON'BLE MS. JUSTICE TARA VITASTA GANJU RAJIV SHAKDHER, J.:
JUDGMENT
1. The above-captioned appeals concern Assessment Years (AYs) 2011-
12.
2. On 09.02.2023, we indicated that the facts which obtain in the above- ITA 191/2018 Pg. 2 of 2 captioned appeals are pari materia with the facts that arise in ITA 191/2018.
2.1. It was also submitted by the counsels for the parties that the decision taken in the said appeal i.e., ITA 191/2018, would also apply to the abovecaptioned appeals.
3. Since, in ITA 191/2018, we have decided the common question of law arising in ITA 191/2018 and the above-captioned appeals against the appellant/revenue and in favour of the respondent/assessee, the same fate will follow in these appeals as well. It is ordered accordingly.
4. The appeals are, accordingly, closed.
(RAJIV SHAKDHER) JUDGE (TARA VITASTA GANJU) JUDGE