Ita/196/2018 Of M/S Eads India Private Limited v. Earlier At: Deputy Commissioner Of Income Tax

IN THE HIGH COURT OF KARNATAKA AT BENGALURUON THE 8 DAY OF APRIL, 2019 BEFORE. THE HON'BLE MR. JUSTICE RAVI MALIMATH AND THE HON’BLE MR. JUSTICE S. G. PANDIT| INCOME TAX APPEAL NO.196 OF 2720 BEI|WEEN M/S. EADS INDIA PRIVATE LIMITED.(NOW KNOWN AS AIRBUS GROUPINDIA PRIVATE LIMITED),C-9, TERI UNIVERSITY CAMPUSPLOT NO.10, IHC INSTITUTE AREAVASANT KUNJ,DELHI - 110 O/Q. ALSO HAVING OFFICE AT|* FLOOR, XYLEM PLOT NO.4 AND 4A, |DYAVASANDRA, INDUSTRIAL AREA, MAHADEVAPURA POST,WHITE FIELD ROAD,BENGALURU - 560 048. — APPELLANT (BY SRI R.V. GOUTHAM, ADVOCATE FOR|SMT. ANURADHA AGNIHOTRI, ADVOCATE) AND" EARLIER Al| DEPUTY COMMISSIONER OF INCOME TAX)CIRCLE-11(1), C.R. BUILDING,NEW DELHI-110 OO2. NOW BEFORE. DEPUTY COMMISSIONER OF INCOME TAX)CIRCLE-1(1)(1), BMTC BUILDING,|80 FEET ROAD, 6 BLOCK,|KORAMANGALA,BENGALURU-560 095. ... RESPONDENT THIS|INCOMETAXAPPEAL|ISFILED|UNDER|SECTION 260-A OF THE INCOME TAX ACT 1961, ARISING|OUT OF ORDER DATED 1/7.10.7201/7 PASSED IN INO.2638/DEL-2014(VIDEANNEXURE-A),FOR.THE|ASSESSMENT YEAR 2OO9S-2010 PRAYING TO FORMULATETHE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE|AND ALLOW THE APPEAL AND SET ASIDE THE ORDER.PASSED BY THE ITAT BENGALURU IN ITA NO. 2638/DEL-2014 DATED 17.10.7201 / AK AK THIS INCOME JTAXK APPEAL COMING ON FOADMISSION THIS DAY, RAVI MALIMATH J., DELIVERED|THE FOLLOWING: C JUDGMENT Tne assessee has filed this appeal being aggrievedby the order of the Tribunal in rejecting this applicationafter considering the contentions of the parties and tne.material on record and in view of the fact that the that therights and liabilities of M/s. EADs India Private Limited.,|were transferred to Airbus Group India Private Limited. Onamalgamation, a direction was issued by the Bench to the.assessee to file an amended Form No.36 in the name ofthe amalgamated Company, namely, M/s. Air Bus GroupIndia Private Limited. Inspite of such a direction, the.learned counsel continues to agitate in the name of M/s..EADs India Private Limited. Therefore, the Tribunal atpara-10 having noted so, dismissed the appeal. 2.On considering the contentions, we do not findany.substantialquestionof|law.tnat|arises|for.consideration in this appeal. Once the Company has been.amalgamated, necessarily the amended Form No.36 wouldhave to be filed by M/s.Airbus Group India Private Limited. Substantial Opportunities were given by the Tribunal. The)Same nas not been availed of. Notwithstanding the same,|we do not find any substantial question of law, that arisesfor consideration in this appeal. Hence, the appeal is)GISMISSEC. Sd/-| Sd/- JUDGE JUDGE rsk/-