Income Tax Case

$~5*IN THE HIGH COURT OF DELHI AT NEW DELHI +W.P.(C) 1250/2015DIRECTOR GENERAL OF INCOMETAX (ADMN.) .....Petitioner Represented by:Mr.D.R.Jain, Advocate versus M/S GUJARAT THEMIS BIOSYN LTD. & ORS......RespondentsRepresented by:Mr.Sumesh Dhawan, Advocate withRepresented by:Mr.Sumesh Dhawan, Advocate with Ms.Vatsala Kak Panda, Advocate forR-1Mr.Balraj Dewan, Advocate for R-3Mr.O.P.Gaggar, Advocate for R-5R-1Mr.Balraj Dewan, Advocate for R-3Mr.O.P.Gaggar, Advocate for R-5 CORAM:HON'BLE MR. JUSTICE PRADEEP NANDRAJOGHON'BLE MS. JUSTICE MUKTA GUPTA O R D E R %08.03.2016 1.Impugned order dated September 12, 2014 passed by AAIFR reads as under:- “After considering the merits of the appeal andconsidering the submissions of ld. counsel Mr.D.R.Jainappearing for the appellant M/s.DG of Income Tax (A),Ms.Indrani Mukherjee appearing for the 7[th]respondentand considering the scheme sanctioned by the Board inparticular paragraphs 12.2 under the heading ‘IncomeTaxDepartment’ andthereliefallowedtothecompany, we do not think the Board committed anyerror which should be interfered with. Thus, there will be no order on this appeal.W.P.(C) 1250/2015 page 1 of 2 The appeal is disposed of. There will be no order as to the costs.” 2.We need not comment upon the order. Learned AAIFR has not evennoted the contentions urged by the Income Tax Department concerning thescheme sanctioned, overruling the objections of the Income Tax Authorities,as per order dated January 12, 2012 passed by BIFR. 3.Appeal against order of BIFR to AAIFR is on law as well as on facts. 4.Lest parties are prejudiced before AAIFR we need not comment uponthe objections urged in appeal against the order of BIFR save and except tohighlight that each and every contention urged merited a consideration and ifnot agreed to, reasons to be recorded. 5.The writ petition is accordingly disposed of setting aside theimpugned order dated September 12, 2014 passed in Appeal No.86/2012passed by AAIFR. The said appeal is restored for adjudication afresh onmerits with a direction that AAIFR shall give reasons in support of itsconclusions while deciding the appeal. 6.No costs. CM No.2216/2015 Dismissed as infructuous. PRADEEP NANDRAJOG, J. MARCH 08, 2016mamta MUKTA GUPTA, J.