Pr. Commissioner Of Income Tax, Delhi-2 v. M/S Bses Yamuna Power Ltd
High Court
24 Jan 2020 In favour of: Revenue
Forum / Bench
High Court · dhcdb
Parties
Pr. Commissioner Of Income Tax, Delhi-2 v. M/S Bses Yamuna Power Ltd
Date of order
24 Jan 2020
Assessment year(s)
2005-06, 2008-09
Outcome
Allowed
The order — as passed by the High Court
Case summary
In Pr. Commissioner Of Income Tax, Delhi-2 v. M/S Bses Yamuna Power Ltd, the High Court (2020) allowed the appeal. The decision went in favour of the Revenue.
Decision: The present appeal is 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.
$~29 & 33.
* IN THE HIGH COURT OF DELHI AT NEW DELHI+ ITA 35/2020
+ ITA 37/2020
PR. COMMISSIONER OF INCOME TAX, DELHI-2..... Appellant
Through: Ms. Vibhooti Malhotra and Mr.Ajinkya Tiwari, Advocates.
versus
M/S BSES YAMUNA POWER LTD.
..... Respondent
Through: Ms. Kavita Jha and Mr. Udit Naresh, Advocates.
CORAM:HON'BLE MR. JUSTICE VIPIN SANGHI HON'BLE MR. JUSTICE SANJEEV NARULA
O R D E R% 24.01.2020
C.M. No. 2707/2020 and C.M. No. 2784/2020
Exemptions allowed, subject to all just exceptions.
The applications stand disposed of.
C.M. No. 2709/2020 and C.M. No. 2785/2020
For the reasons stated in the applications, the same are allowed. The
delay in re-filing is condoned.
ITA 35/2020 and ITA 37/2020
Issue notice. Learned counsel for the respondent accepts notice.
The present appeal preferred by the Revenue relates to the order dated
25.03.2019 passed by the Income Tax Appellate Tribunal, Delhi Bench: „A‟, New Delhi in ITA No. 6226/Del/2018 (in respect of Assessment Year 2005-06) and in ITA No. 6229/Del/2018 (in respect of Assessment Year 2008-09). The Tribunal has dealt with several assessment orders by the same impugned order.
This Court has dealt with the issues raised by the Revenue in ITA Nos. 02/2020 & 03/2020, which were both disposed of by our order dated 08.01.2020. Two other ITAs i.e. ITA Nos. 04/2020 & 06/2020 have also been disposed of in terms of our order dated 08.01.2020 on 10.01.2020.
The present appeal is also disposed of in terms of the said order dated 08.01.2020 in ITA No. 02/2020.
VIPIN SANGHI, J
JANUARY 24, 2020 B.S. Rohella
SANJEEV NARULA, J
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