Central) -2_ v. M/S Acb India Ltd. Pvt. Ltd

$~49-55 IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 1396/2018 PR. COMMISSIONER OF INCOME TAX (CENTRAL) -2_ ..... Appellant Through: Mr. Sanjeev Menon, JSC for Mr. Zoheb Hossain, SSC. Mr. Zoheb Hossain, SSC. versus M/S ACB INDIA LTD. PVT. LTD. ..... Respondent Through: Mr. Ajay Vohra, Sr. Adv. with Mr. Rohit Jain, Mr. Aniket D. Agrawal & Mr. Samarth Chaudhari, Advs. Through: Mr. Ajay Vohra, Sr. Adv. with Mr. Rohit Jain, Mr. Aniket D. Agrawal & Mr. Samarth Chaudhari, Advs. 50 + ITA 1397/2018 PR. COMMISSIONER OF INCOME TAX (CENTRAL) -2_ ..... Appellant Through: Mr. Sanjeev Menon, JSC for Mr. Zoheb Hossain, SSC. versus M/S. ACB INDIA PVT. LTD. ..... Respondent Through: Mr. Ajay Vohra, Sr. Adv. with Mr. Rohit Jain, Mr. Aniket D. Agrawal & Mr. Samarth Chaudhari, Advs. 51 + ITA 1398/2018 PR. COMMISSIONER OF INCOME TAX (CENTRAL) -2 ..... Appellant Through: Mr. Sanjeev Menon, JSC for Mr. Zoheb Hossain, SSC. versus M/S SHYAM INDUS POWER SOLUTIONS PVT. LTD. ..... Respondent Through: Mr. Ajay Vohra, Sr. Adv. with Mr. Rohit Jain, Mr. Aniket D. Agrawal & Mr. Samarth Chaudhari, Advs. 52 + ITA 1399/2018 PR. COMMISSIONER OF INCOME TAX (CENTRAL) -2 ..... Appellant Through: Mr. Sanjeev Menon, JSC for Mr. Zoheb Hossain, SSC. versus M/S. SHYAM INDUS POWER SOLUTIONS PVT. LTD. ..... Respondent Through: Mr. Ajay Vohra, Sr. Adv. with Mr. Rohit Jain, Mr. Aniket D. Agrawal & Mr. Samarth Chaudhari, Advs. 53+ ITA 1400/2018 PR. COMMISSIONER OF INCOME TAX (CENTRAL) -2 ..... Appellant Through: Mr. Kunal Sharma, SSC with Ms. Zehra Khan, JSC, Mr. Shubhendu Bhattacharya, Mr. Adhirath Chaudhary & Mr. Ankit Chaudhary, Advs. versus M/S. GLOBAL COAL & MINING PVT. LTD. ..... Respondent Through: Mr. Ajay Vohra, Sr. Adv. with Mr. Rohit Jain, Mr. Aniket D. Agrawal & Mr. Samarth Chaudhari, Advs. 54 + ITA 1473/2018 PR. COMMISSIONER OF INCOME TAX (CENTRAL) -2 ..... Appellant Through: Mr. Sanjeev Menon, JSC for Mr. Zoheb Hossain, SSC. versus ACB INDIA LTD.[AS SUCCESSOR-IN-INTEREST OF SPECTRUM COAL & POWER LTD] ..... Respondent ..... Respondent Through: Mr. Ajay Vohra, Sr. Adv. with Mr. Rohit Jain, Mr. Aniket D. Agrawal & Mr. Samarth Chaudhari, Advs. 55 + ITA 1474/2018 PR. COMMISSIONER OF INCOME TAX (CENTRAL) -2 ..... Appellant Through: Mr. Sanjeev Menon, JSC for Mr. Zoheb Hossain, SSC. versus % M/S. SPECTRUM COAL & POWER PVT. LTD. ..... Respondent Through: Mr. Ajay Vohra, Sr. Adv. with Mr. Rohit Jain, Mr. Aniket D. Agrawal & Mr. Samarth Chaudhari, Advs. CORAM:HON'BLE MR. JUSTICE YASHWANT VARMAHON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV O R D E R 28.02.2024 ITA 1396/2018, 1397/2018, 1400/2018, 1473/2018 & 1474/2018 1.Learned counsels for the appellants in these appeals fairly concede that these matters would stand covered by the judgment rendered by the Supreme Court in PCIT, Central-3 vs Abhisar Buildwell Pvt. Ltd. [2023 SCC OnLine SC 481]. 2.Consequently, and in light of the above, we dismiss these appeals. ITA 1398/2018 & 1399/2018 3.On the request of Mr. Menon, learned counsel for the appellant, let these appeals be re-notified on 20.03.2024. YASHWANT VARMA, J PURUSHAINDRA KUMAR KAURAV, JFEBRUARY 28, 2024/kk