Ajay Tewari, J. (Oral v. M/Smitsubishi Electric Automotive India Pvt. Ltd., Manesar, Gurgaon’,Decided On 16.05.2019

1]IN THE HIGH COURT OF PUNJAB AND HARYANA|AT CHANDIGARH ITA No.10 of 2019 (O&M)Date of decision : 11.07.2019 The Pr. Commissioner of Income Tax, Gurgaon ...... Appellant VerTSU M/s BMW India Pvt., Ltd., 7[th]Floor, Tower-B)Building No.8, DLF Cyber City, Phase-IIGurgaon. ...... Respondent CORAM: HON'BLE MR.JUSTICEKE AJAY TEWARIHON'BLE MR. JUSTICHARNARESH SINGH GILL ,,, Present :Mr. Tajender K.Joshi, Advocatefor the appellant. ,,, AJAY TEWARI, J. (Oral) This appeal has been filed under Section 260A of the IncomeTax Act, 1961 (for short 'the Act') against the order dated 13.04.2018passed by the Income Tax Appellate Tribunal, Delhi Bench '1-2' NewDelhi in Stay No.260/DEL/2018 (in ITA No.1514/DEL/2016) for theAssessment Year 2011-2012. At the very outset, counsel for the appellant-revenue has veryfairly accepted that the issue is covered against the Revenue by aDivision Bench judgment of this Court in ITA No.78 of 2019 titled as7The Principal Commissioner of Income Tax, Gurgaon Vs. M/sMitsubishi Electric Automotive India Pvt. Ltd., Manesar, Gurgaon’,decided on 16.05.2019. Dismissed in the same terms. Since the main case has been dismissed, the pending C.M. Application, if any, also stands dismissed. (AJAY TEWARITJUDGE (HARNARESH SINGH GILL)JUDGEJuly 11, 2019pooja sharma-lWhether speaking/reasonedYes/NoWhether Reportable |Yes/No