Principal Commissioner of Income Tax -5 v. IBM Auto Ltd.

Delhi High Court · 11 Dec 2018 · 2018:DHC:8338-DB
Sanjiv Khanna; Anup Jairam Bhambhani
ITA 1118/2018
2018:DHC:8338-DB
tax appeal_dismissed

AI Summary

The Delhi High Court dismissed the Revenue's appeal against IBM Auto Ltd. after the Revenue conceded no exempt income was earned, finding no substantial question of law.

Full Text
Translation output
$-8 HIGH COURT OF DELHI
ITA 1118/2018
THE PR.COMMISSIONER OFINCOME TAX -5 Appellant
Through Mr.Ruchir Bhatia,Advocate,
VERSUS
IBM AUTO LTD. Respondent
Through
CORAM:
HON'BLE MR.JUSTICE SANJIV KHANNA
HON'BLE MR.JUSTICE ANUP JAIRAM BHAMBHANI
22.10.2018 Learned counsel for the Revenue accepts that the assessee had not earned any exemptincome in the Assessment Years in question. In view of the aforesaid accepted factual position,no substantial question oflaw arises, in view of our decision of even date in ITA No.725/2018, Principal
Commissioner ofIncome Tax-6, New Delhi Vs. Mcdonald'sIndia Private
Limited. The present appeal is accordingly dismissed, with no order as to costs.
SANJIV KHANNA,J.
OCTOBER 22,2018 MR ^ ANUP JAIRAM BHAMBHANI,J.
I
! ^ t 2018:DHC:8338-DB $-35 HIGH COURT OF DELHI
ITA1118/2018
THEPR.COMMISSIONER OFINCOME TAX -5 Appellant
Through: Mr.Ruchir Bhatia& Mr.Puneet Rai,Advs.
VERSUS
IBM AUTO LTD. Respondent
Through: none.
CORAM:
HON'BLE MR.JUSTICE SANJIV KHANNA
HON'BLE MR.JUSTICE ANUP JAIRAM BHAMBHANI
11.12.2018 CM No.52020/2018 in ITA 1118/2018 Registry will correct the name of the respondent on the file cover.
This appeal was disposed ofbeing a part ofbatch ofappeals.
This application has been filed stating that the impugned orders enclosed with the grounds of appeal were incomplete as pages were missing and were also not correct.
We allow the present application with the observation^ that the learned counsel should have been careful to ensure that the complete and correct orders were placed on record. Registry should have also examined the orders enclosed with the grounds of appeal. Registry shall issue directions to the dealing assistants.
With the aforesaid observations, the application is disposed of n permitting the appellant to place on record complete arid correct orders.
DECEMBER 11,2018 ak SANJIV,KHANNA,J ANUP JAIRAM BHAMBHANI,J
JUDGMENT