Case Law › High Court › Pvt. Ltd v. Principal Commissioner Of In...

Pvt. Ltd v. Principal Commissioner Of Income Tax-1

High Court 15 Feb 2024 In favour of: Revenue

Forum / Bench

High Court · dhcdb

Parties

Date of order

15 Feb 2024

Assessment year(s)

—

Outcome

Dismissed

Case summary

In Pvt. Ltd v. Principal Commissioner Of Income Tax-1, the High Court (2024) dismissed the appeal. The decision went in favour of the Revenue.

Decision: In view of the aforesaid, these appeals shall stand dismissed as infructuous.

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

The order — as passed by the High Court

$~2&3 IN THE HIGH COURT OF DELHI AT NEW DELHI+ ITA 86/2020 & CM APPL. 5391/2020 (Stay) AIRCOM INTERNATIONAL (INDIA) PVT. LTD. ..... Appellant Through: Mr. Sumit Lalchandani, Ms. Ananya Kapoor & Mr. Tarun Chanana, Advs. versus PRINCIPAL COMMISSIONER OF INCOME TAX-1 ..... Respondent Through: Ms. Hemlata Rawat & Ms. Easha, Advs. for Mr. Sanjay Kumar, SSC. 3 + ITA 92/2020 & CM APPL. 5414/2020 (Stay) AIRCOM INTERNATIONAL (INDIA) PVT. LTD. ..... Appellant Through: Mr. Sumit Lalchandani, Ms. Ananya Kapoor & Mr. Tarun Chanana, Advs. versus % PRINCIPAL COMMISSIONER OF INCOME TAX-1 ..... Respondent Through: Ms. Hemlata Rawat & Ms. Easha, Advs. for Mr. Sanjay Kumar, SSC. CORAM:HON'BLE MR. JUSTICE YASHWANT VARMAHON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV O R D E R15.02.2024 Mr. Lalchandani, learned counsel for the appellants, states that these appeals have rendered infructuous since no consequential order of assessment has come to be framed pursuant to the Draft Order which was made by the Transfer Pricing Officer. In view of the aforesaid, these appeals shall stand dismissed as infructuous. YASHWANT VARMA, J PURUSHAINDRA KUMAR KAURAV, JFEBRUARY 15, 2024/kk

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