Principal Commissioner Of Income Tax-8 v. Sapient Consulting Pvt. Ltd
High Court
27 Oct 2017 In favour of: Assessee
Forum / Bench
High Court · dhcdb
Parties
Principal Commissioner Of Income Tax-8 v. Sapient Consulting Pvt. Ltd
Date of order
27 Oct 2017
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Principal Commissioner Of Income Tax-8 v. Sapient Consulting Pvt. Ltd, the High Court (2017) dismissed the appeal. The decision went in favour of the assessee.
Decision: The appeal is, therefore, dismissed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
$~15
* IN THE HIGH COURT OF DELHI AT NEW DELHI+ ITA 898/2017
PRINCIPAL COMMISSIONER OF INCOME TAX-8 ..... Appellant Through: Mr. Rahul Chaudhary, Sr. Standing Counsel with Mr. Sanjay Kumar, Adv.
versus
SAPIENT CONSULTING PVT. LTD.
..... Respondent
Through: Mr. P.C. Yadav, Advocate
CORAM:HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE SANJEEV SACHDEVA O R D E R% 27.10.2017
This Court notices that for a previous year, an identical order - impugned by the Revenue on the ground that the assessments were valid (contrary to the findings of the authorities below that subsequent to amalgamation of M/s. Sapient Consulting Pvt. Ltd. with another entity, it could not have been assessed independently) was set aside, and upheld by this Court in Principal Commissioner Income Tax-8 vs. Sapient Consulting Ltd.(Erstwhile Sapient Corporation Pvt. Ltd.) in ITA 325/2016 decided on 27.05.2016.
As a result, no question of law arises.
The appeal is, therefore, dismissed.
S. RAVINDRA BHAT, J
OCTOBER 27, 2017/rd
SANJEEV SACHDEVA, J
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