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/1379/2018HC DelhiDLHC01317012201818 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 noted that the respondent had sought early hearing based on the Supreme Court's decision dated July 25, 2019, in Civil Appeal No 5409 of 2019 titled Principal Commissioner of Income Tax, New Delhi Vs. Maruti Suzuki India Limited. In that decision, the Supreme Court had dismissed the appeal preferred by the Revenue and affirmed the decision of the High Court. Consequently, following the aforesaid decision of the Supreme Court, the High Court found the present appeal to be covered and accordingly dismissed it. No specific issue was left undecided; the entire appeal was disposed of based on the precedent.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax (Central)-3 against Pernod Ricard India Pvt. Ltd. (formerly M/s Seagram Distilleries Pvt. Ltd.). The respondent sought 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. The respondent contended that the present appeal was squarely covered by this Supreme Court ruling.

What were the issues?

1. Whether the present appeal filed by the Revenue is rendered infructuous and liable to be dismissed in light of the Supreme Court's decision in Principal Commissioner of Income Tax, New Delhi Vs. Maruti Suzuki India Limited (Civil Appeal No 5409 of 2019). The Revenue argued that the Supreme Court's decision in Maruti Suzuki India Limited, which affirmed the High Court's ruling, directly applied to the present appeal. The respondent, Pernod Ricard India Pvt. Ltd., contended that the issue decided by the Supreme Court in Maruti Suzuki India Limited was identical to the issue in the present appeal, and therefore, the appeal should be dismissed following the apex court's precedent.

AI-generated summary — verify with the full judgment below

$~71. * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 1379/2018

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. 41809/2019

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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