Case Law › High Court › Principal Commissioner Of Income Tax 1 v...

Principal Commissioner Of Income Tax 1 v. M/S Ang Structure And Energy Private Limited

High Court 18 Jan 2024 In favour of: Assessee

Forum / Bench

High Court · dhcdb

Parties

Date of order

18 Jan 2024

Assessment year(s)

—

Outcome

Dismissed

Case summary

In Principal Commissioner Of Income Tax 1 v. M/S Ang Structure And Energy Private Limited, the High Court (2024) dismissed the appeal. The decision went in favour of the assessee.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

The order — as passed by the High Court

$~61 * IN THE HIGH COURT OF DELHI AT NEW DELHI+ ITA 47/2024, CM APPLs 2975-76/2024 PRINCIPAL COMMISSIONER OF INCOME TAX 1 .....Appellant Through: Mr. Prashant Meharchandani (Senior Standing Counsel) with Mr. Akshat Singh (Junior Standing Counsel). versus M/S ANG STRUCTURE AND ENERGY PRIVATE LIMITED ..... Respondent Through: None. CORAM:HON'BLE MR. JUSTICE YASHWANT VARMAHON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV O R D E R % 18.01.2024 A reading of the impugned order of the Income Tax Appellate Tribunal and more particularly paragraph 3 thereof shows that the remit to the forum of Commissioner of Income Tax (Appeals) was not objected to by the Department. In fact the proposed remand was supported and conceded to. In view of the aforesaid, we find ourselves unable to find any justification for the institution of the instant appeal. The same shall consequently stand dismissed with costs of Rs. 25,000/- to be deposited with the Delhi High Court Legal Services Committee. YASHWANT VARMA, J. PURUSHAINDRA KUMAR KAURAV, J.JANUARY 18, 2024/neha

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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.

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