PR. COMMISSIONER OF INCOME TAX (CENTRAL)- 3 vs. PERNOD RICARD INDIA PVT. LTD.(FORMERLY KNOWN AS M/S SEAGRAM DISTILLERIES PVT. LTD.),

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ITA/1378/2018HC DelhiDLHC01317079201818 September 2019Bench: HON'BLE MR. JUSTICE VIPIN SANGHI,HON'BLE MR. JUSTICE RAJNISH BHATNAGAR2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court dismissed the present appeal filed by the Principal Commissioner of Income Tax (Central)-3. The Court's decision was based on the Supreme Court's judgment dated July 25, 2019, in the case of Principal Commissioner of Income Tax, New Delhi vs. Maruti Suzuki India Limited. In that case, the Supreme Court had dismissed the Revenue's appeal and upheld the High Court's decision. The High Court, following this precedent set by the Supreme Court, found no reason to proceed with the present appeal and consequently dismissed it. No specific issues were decided on merits in this judgment, as it was disposed of based on a binding Supreme Court decision.

What were the facts?

This case involves an appeal filed by the Principal Commissioner of Income Tax (Central)-3 against Pernod Ricard India Pvt. Ltd. (formerly M/s Seagram Distilleries Pvt. Ltd.). The appeal was filed against an order or action not specified in the provided text. The respondent sought an early hearing of the appeal, citing a Supreme Court decision dated July 25, 2019, in the case of Principal Commissioner of Income Tax, New Delhi vs. Maruti Suzuki India Limited. The Supreme Court had dismissed the Revenue's appeal in that matter, affirming the High Court's decision.

What were the issues?

The High Court had to decide whether to dismiss the present appeal filed by the Revenue. The respondent (assessee) argued for an early hearing and dismissal of the appeal based on the Supreme Court's decision in Maruti Suzuki India Limited. The Supreme Court's decision in Maruti Suzuki India Limited, which affirmed the High Court's decision, was the central point of contention. The Revenue's argument, if any, is not recorded in the provided text. The core issue revolves around the applicability of the Supreme Court's precedent to the present appeal.

AI-generated summary — verify with the full judgment below

$~70. * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 1378/2018

PR. COMMISSIONER OF INCOME TAX (CENTRAL)- 3 ..... Appellant Through: Mr. Zoheb Hossain, Advocate.

versus

PERNOD RICARD INDIA PVT. LTD.(FORMERLY KNOWN

AS M/S SEAGRAM DISTILLERIES PVT. LTD.), ..... Respondent Through: Mr. Deepak Chopra, Mr. Anmol Anand, Ms. Priya Tandon and Mr.Yojit Pareek, Advocates.

CORAM: HON'BLE MR. JUSTICE VIPIN SANGHI HON'BLE MR. JUSTICE SANJEEV NARULA

O R D E R % 18.09.2019

C.M. No. 41813/2019

Issue notice. Learned counsel for the appellant accepts notice.

By this application, the respondent seeks early hearing of the appeal on the ground that the Supreme Court has rendered its decision dated 25.07.2019 in Civil Appeal No 5409 of 2019 titled Principal Commissioner of Income Tax, New Delhi Vs. Maruti Suzuki India Limited. A copy of the said decision has been placed on record along with the application. The Supreme Court has dismissed the said appeal preferred by the Revenue and affirmed the decision of this Court.

Consequently, following the aforesaid decision of the Supreme Court, we dismiss the present appeal.

VIPIN SANGHI, J

SANJEEV NARULA, J SEPTEMBER 18, 2019 B.S.Rohella

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