Dy. Commissioner Of Incometax Circle-13(1 v. Jvg Leasing Ltd Through Official

$~45 to 47 *IN THE HIGH COURT OF DELHI AT NEW DELHI +CO.A(SB) 30/2016 DY. COMMISSIONER OF INCOMETAX CIRCLE-13(1) ..... AppellantThrough:Ms. Laxmi Gurang, Advocate versus JVG LEASING LTD THROUGH OFFICIAL LIQUIDATOR ..... RespondentThrough:Ms. Swati Setia, Advocate with Mr.Gautam Kumar, Advocate for RBIMr. Rajiv Bahl, Advocate for the OfficialLiquidator +CO.A(SB) 31/2016 DY. COMMISSIONER OF INCOMETAX CIRCLE 13(1) ..... AppellantThrough:Ms. Laxmi Gurang, Advocate versus JVG HOUSING FINANCE LTD THROUGHOFFICIAL LIQUIDATOR ..... RespondentThrough:Ms. Swati Setia, Advocate with Mr.Gautam Kumar, Advocate for RBIMr. Rajiv Bahl, Advocate for the OfficialLiquidator +CO.A(SB) 32/2016 DY. COMMISSIONER OF INCOME TAX CIRCLE 13 (1) ..... Appellant Through:Ms. Laxmi Gurang, Advocate versus JVG DEPARTMENTAL STORES LTD.THROUGH OFFICIAL LIQUIDATOR..... RespondentThrough:Ms. Swati Setia, Advocate with Mr.Gautam Kumar, Advocate for RBIMr. Rajiv Bahl, Advocate for the OfficialLiquidator CORAM:HON'BLE MR. JUSTICE SIDDHARTH MRIDUL O R D E R%23.11.2016 CO.APPL.4640/2016 in CO.A.(SB) 30/2016CO.APPL.4641/2016 in CO.A.(SB) 31/2016CO.APPL.4645/2016 in CO.A.(SB) 32/2016 Exemption granted subject to all just exceptions. The applications are disposed of accordingly. CO.A.(SB) 30/2016, 31/2016 & 32/2016 The present appeals assail the order dated 08.09.2016, passed by theOfficial Liquidator, rejecting the claim of the Income Tax Department.Notice. Mr. Rajiv Bahl, learned counsel accepts notice on behalf of the OfficialLiquidator. Counsel appearing on behalf of the appellant as well as counsel appearingon behalf of the Official Liquidator, in unison, state that the order assailed in thepresent appeals would require re-consideration and in this regard, it would beappropriate to remit the matters back to the Official Liquidator for de novoconsideration of the claim instituted on behalf of the Income Tax Department. Having heard counsel appearing on behalf of the parties, I am of the viewthat in the present appeals, it would be just, necessary and appropriate to setaside the impugned order dated 08.09.2016 and remit the matter back to theOfficial Liquidator for fresh consideration of the claim on behalf of theappellants, in accordance with law. Directed accordingly. With the above directions, the appeals are disposed of. In the first instance, list the claim filed on behalf of the Income TaxDepartment before the Official Liquidator for de novo consideration on24.12.2016. SIDDHARTH MRIDUL, J NOVEMBER 23, 2016dn