Full Text
Translation output
$-4,8,51 and 52 HIGH COURT OF DELHI ITA No.1281/2018
VARUN BEVERAGES LIMITED(ON BEHALF OF YARUN BEVERAGES(INTERNATIONAL)
LIMITED AMALGAMATED
VARUN BEVERAGES LIMITED(ON BEHALF OF YARUN BEVERAGES(INTERNATIONAL)
LIMITED AMALGAMATED
WITH
VARUN BEVERAGES LIMIRED) Appellant
Through; Mr.Rano Jain with Mr.Paritosh Jain, Advs.
Through; Mr.Rano Jain with Mr.Paritosh Jain, Advs.
VERSUS
ASSISTANT COMMISSIONER OFINCOME TAX,CENTRAL CIRCLE-7 Respondent
Through: Mr.A.K.Manchanda,Sr. St. Counsel with Mr.Aditya K.Advs.
ITA No.1239/2018 VARUN BEVERAGES LIMITED(ON BEHALF OF VARUN
BEVERAGES(INTERNATIONAL)LIMITED AMALGAMATED
Through: Mr.A.K.Manchanda,Sr. St. Counsel with Mr.Aditya K.Advs.
ITA No.1239/2018 VARUN BEVERAGES LIMITED(ON BEHALF OF VARUN
BEVERAGES(INTERNATIONAL)LIMITED AMALGAMATED
WITH
VARUN BEVERAGES LIMITED) Appellant
Through: Mr.Rano Jain with Mr.Paritosh Jain, Advs.
Through: Mr.Rano Jain with Mr.Paritosh Jain, Advs.
VERSUS
Through: Mr.A.K. Manchanda,Sr. St Counsel with Mr.Aditya K.Advs.
ITA No.1382/2018 VARUN BEVERAGES LIMITED (ON BEHALF OF VARUN
BEVERAGES (INTERNATIONAL) LIMITED AMALGAMATED
Through: Mr.Rano Jain with Mr.Paritosh Jain, Advs.
2018:DHC:8326-DB 2^
ITA No.1382/2018 VARUN BEVERAGES LIMITED (ON BEHALF OF VARUN
BEVERAGES (INTERNATIONAL) LIMITED AMALGAMATED
Through: Mr.Rano Jain with Mr.Paritosh Jain, Advs.
2018:DHC:8326-DB 2^
VERSUS
Through: Mr.A.K.Manchanda,Sr.St.Counsel IT^^.1383/2018
VARUN BEVERAGES LIMITED(ON BEHALF OF VARUN BEVERAGES(INTERNATIONAL)LIMITED AMALGAMATED
Through: Mr.Rano Jain with Mr.Paritosh ^ Jain,Advs.
VARUN BEVERAGES LIMITED(ON BEHALF OF VARUN BEVERAGES(INTERNATIONAL)LIMITED AMALGAMATED
Through: Mr.Rano Jain with Mr.Paritosh ^ Jain,Advs.
VERSUS
CIRCLE -7 Respondent
Through: Mr.A.K.Manchanda,Sr. St. Counsel
Through: Mr.A.K.Manchanda,Sr. St. Counsel
CORAM:
HON'BLE MR.JUSTICE SANJIV KHANNA
HON'BLE MR.JUSTICE ANUP JAIRAM BHAMBHANI
04.12.2018 These appeals by M/s. Varun Beverages Ltd.,on behalfofM/s.Varun
Beverages International Ltd.(latter company had got amalgamated with the former)arise from a common order ofthe Income Tax Appellate Tribunal
(Tribunal,for short)dated 25.05.2018.
These appeals relate to the assessment years 2008-09,2009-10,2010-
11 and 2012-13.
Having heard the counsel for the appellant-assessee, we are not inclined to interfere with the impugned order as the same does not adjudicate or decide any issue on merits. The matter has been remanded to the file ofthe Commissioner ofIncome Tax (Appeals), the first appellate authority,to decide the issue whether the amalgamation order was brought to the notice of the Assessing Officer. The first appellate authority is to decide the issue of assessment in wrong name, including the question of applicability ofSection 292B ofthe Income Tax Act, 1961.The appellant herein hadraised objections beforethe Tribunalto the assessmenton merits.
The additional issues were not raised by way ofappeal or cross objections.
The appellant-assessee has been given liberty to raise any issue/ground before the Commissioner ofIncome Tax(Appeals).
In these circumstances, learned counsel for the appellant seeks permission to withdraw these appeals.Appeals are accordingly dismissed as withdrawn.
We clarify that we have not made any comments or any observation on merits.
SANJIV KHANNA,J.
ANUP JAIRAM BHAMBHANI,J.
DECEMBER 04,2018 neelam
HON'BLE MR.JUSTICE ANUP JAIRAM BHAMBHANI
04.12.2018 These appeals by M/s. Varun Beverages Ltd.,on behalfofM/s.Varun
Beverages International Ltd.(latter company had got amalgamated with the former)arise from a common order ofthe Income Tax Appellate Tribunal
(Tribunal,for short)dated 25.05.2018.
These appeals relate to the assessment years 2008-09,2009-10,2010-
11 and 2012-13.
Having heard the counsel for the appellant-assessee, we are not inclined to interfere with the impugned order as the same does not adjudicate or decide any issue on merits. The matter has been remanded to the file ofthe Commissioner ofIncome Tax (Appeals), the first appellate authority,to decide the issue whether the amalgamation order was brought to the notice of the Assessing Officer. The first appellate authority is to decide the issue of assessment in wrong name, including the question of applicability ofSection 292B ofthe Income Tax Act, 1961.The appellant herein hadraised objections beforethe Tribunalto the assessmenton merits.
The additional issues were not raised by way ofappeal or cross objections.
The appellant-assessee has been given liberty to raise any issue/ground before the Commissioner ofIncome Tax(Appeals).
In these circumstances, learned counsel for the appellant seeks permission to withdraw these appeals.Appeals are accordingly dismissed as withdrawn.
We clarify that we have not made any comments or any observation on merits.
SANJIV KHANNA,J.
ANUP JAIRAM BHAMBHANI,J.
DECEMBER 04,2018 neelam
JUDGMENT