Pr. Commissioner Of Income Tax (Central) -Ii v. M/S. Garuda Imaging & Diagnostics Pvt. Ltd
High Court
11 Oct 2019 In favour of: Assessee
Forum / Bench
High Court · dhcdb
Parties
Pr. Commissioner Of Income Tax (Central) -Ii v. M/S. Garuda Imaging & Diagnostics Pvt. Ltd
Date of order
11 Oct 2019
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Pr. Commissioner Of Income Tax (Central) -Ii v. M/S. Garuda Imaging & Diagnostics Pvt. Ltd, the High Court (2019) dismissed the appeal. The decision went in favour of the assessee.
Decision: Consequently, the appeal is dismissed, since no question of law arises.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
$~20.
* IN THE HIGH COURT OF DELHI AT NEW DELHI+ ITA 1243/2018
PR. COMMISSIONER OF INCOME TAX (CENTRAL) -II
..... Appellant
Through: Mr. Zoheb Hossain, Adv.
versus
M/S. GARUDA IMAGING & DIAGNOSTICS PVT. LTD.
..... Respondent
Through: Mr. Ajay Vohra, Sr. Adv. with Mr. Rohit Jain and Mr. Aniket D. Agrawal, Advs.
CORAM:HON'BLE MR. JUSTICE VIPIN SANGHI HON'BLE MR. JUSTICE SANJEEV NARULA
O R D E R% 11.10.2019
Mr. Hossain has taken instructions in terms of the last order. On instructions, he states that the assessee had informed of the amalgamation of M/s. Sindhu Holdings Ltd. and M/s. Garuda Imaging & Diagnostics Pvt. Ltd. with M/s Bhandari Consultancy and Finance Ltd. to the Assessing Officer.
Aforesaid being the position, the present case is squarely covered by the decision of the Supreme Court in Pr. Commissioner of Income Tax v. Maruti Suzuki India Limited, 2019 SCC OnLine SC 928, decided on 25.07.2019.
In view of the aforesaid, assessments made against the assessee would not survive. Consequently, the appeal is dismissed, since no question of law arises.
VIPIN SANGHI, J
OCTOBER 11, 2019 N.Khanna
SANJEEV NARULA, J
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