Pr. Commissioner Of Income Tax, Delhi-2 v. M/S Bses Rajdhani Power Ltd
High Court
10 Jan 2020 In favour of: Revenue
Forum / Bench
High Court · dhcdb
Parties
Pr. Commissioner Of Income Tax, Delhi-2 v. M/S Bses Rajdhani Power Ltd
Date of order
10 Jan 2020
Assessment year(s)
2005-06, 2006-07
Outcome
Allowed
The order — as passed by the High Court
Case summary
In Pr. Commissioner Of Income Tax, Delhi-2 v. M/S Bses Rajdhani Power Ltd, the High Court (2020) allowed the appeal. The decision went in favour of the Revenue.
Decision: The present appeals are also disposed of in terms of the said order dated 08.01.2020 in ITA No.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
$~28 & 39.
* IN THE HIGH COURT OF DELHI AT NEW DELHI+ ITA 4/2020
PR. COMMISSIONER OF INCOME TAX, DELHI-2..... Appellant Through: Ms. Vibhooti Malhotra, Mr. A. Tiwari and Mr. Shailendra Singh, Advocates. Through: Ms. Vibhooti Malhotra, Mr. A. Tiwari and Mr. Shailendra Singh, Advocates.
versus
M/S BSES RAJDHANI POWER LTD.
..... Respondent Through: Ms. Kavita Jha, Mr. Vaibhav Kulkarni and Mr. Udit Naresh, Advocates.
+ ITA 6/2020
PR. COMMISSIONER OF INCOME TAX, DELHI-2..... Appellant Through: Ms. Vibhooti Malhotra, Mr. A. Tiwari and Mr. Shailendra Singh, Advocates. Through: Ms. Vibhooti Malhotra, Mr. A. Tiwari and Mr. Shailendra Singh, Advocates.
versus
M/S BSES RAJDHANI POWER LTD.
..... Respondent Through: Ms. Kavita Jha, Mr. Vaibhav Kulkarni and Mr. Udit Naresh, Advocates.
CORAM:
HON'BLE MR. JUSTICE VIPIN SANGHI HON'BLE MR. JUSTICE SANJEEV NARULA
O R D E R% 10.01.2020
C.M. No. 553/2020 & C.M. No. 871/2020
Exemption allowed, subject to all just exceptions.
The application stands disposed of.
C.M. No. 554/2020 & C.M. No. 872/2020
For the reasons stated in the application, the same is allowed. The delay in re-filing is condoned.
ITA 4/2020 and ITA 6/2020
Issue notice. Learned counsel for the respondent accepts notice.
We have heard learned counsels.
By the common impugned order, the Tribunal has disposed of several ITAs including ITA No.6222/Del/2018 (relevant to the Assessment Year 2005-06) and ITA No.6223/Del/2018 (relevant to the Assessment Year 2006-07).
We had occasion to deal with the common impugned order in ITA No. 02/2020 on 08.01.2020. The present appeals are also disposed of in terms of the said order dated 08.01.2020 in ITA No. 02/2020.
VIPIN SANGHI, J
JANUARY 10, 2020 kd
SANJEEV NARULA, J
This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.
Disclaimer: General information only — not legal, tax or professional advice, and no advocate/CA–client relationship is created. AI-generated summaries may contain errors and must be verified against the original court order. EaseValue accepts no liability for reliance on this content. Not a solicitation.
Full disclaimer & Terms.
EaseValue