Pr. Commissioner Of Income Tax-6, New Delhi v. Maruti Suzuki India Ltd

$~11 *IN THE HIGH COURT OF DELHI AT NEW DELHI +ITA 17/2018 PR. COMMISSIONER OF INCOME TAX-6, NEW DELHI ..... Appellant Through:Ms.Lakshmi Gurung, Senior StandingCounsel with Ms.Talha A.R. andMr.Siddharth Gupta, Advocates. versus MARUTI SUZUKI INDIA LTD. ..... Respondent Through:Mr. Ajay Vohra, Senior Advocatewith Ms.Kavita Jha and Ms.DevikaJain, Advocates. CORAM:HON'BLE MR. JUSTICE VIPIN SANGHIHON'BLE MR. JUSTICE SANJEEV NARULAO R D E R % 21.01.2020 1. Mr.Vohra, learned senior counsel for the respondent-assessee points outthat the only question raised by the revenue-appellant in the present appealrelates to the stage at which the customs duty drawback would accrue asincome i.e., whether in the year of export or when the order is passed by theappropriate authority. He points out that this issue is covered by the earlierdecision of this Court in the case of respondent-assessee in ITA No.397/2009 decided on 07.05.2017 for the assessment year 2004-05. 2. The present appeal is directed against the remand order. The appeal hasbecome infructuous since the issue/question itself has been answered in favour of the assessee. Learned counsel for the appellant does not disputethe aforesaid position. 3. Accordingly, the appeal is dismissed in view of the decision rendered bythis Court in ITA No. 397/2009 decided on 07.05.2017. VIPIN SANGHI, J JANUARY 21, 2020v SANJEEV NARULA, J