TAX (CENTRAL-2) vs. AQUA GUARD MARKETING PVT. LTD

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ITA/752/2015HC Delhi29 September 20152 pages
AI SummaryDismissed

What did the High Court hold?

The Delhi High Court dismissed the appeals filed by the Principal Commissioner of Income Tax (Central-2) against Aqua Guard Marketing Pvt. Ltd. The dismissal was based on the Court's decision dated 28th July, 2015, in the case of PR. Commissioner of Income Tax v. Aakash Arogya Mandir Pvt. Ltd. (ITA No. 509/2015). The reasoning behind the dismissal, as derived from the reference to the prior judgment, implies that the issues raised in the present appeals were decided in favor of the assessee in the cited case. The operative direction was to dismiss the appeals. No issues were expressly left undecided.

What were the facts?

The appeals were filed by the Principal Commissioner of Income Tax (Central-2) against the respondent, Aqua Guard Marketing Pvt. Ltd. The appeals challenged orders passed by the Income Tax Appellate Tribunal (ITAT). The specific assessment years are not mentioned in the provided text. The procedural history indicates that the appeals were listed before the Delhi High Court. An application for exemption (CM APPL No. 21521 of 2015 in ITA No. 753 of 2015) was allowed, subject to all just exceptions, and disposed of.

What were the issues?

The judgment does not explicitly state the specific questions of law or fact that the Tribunal had to decide. It also does not record the arguments made by either the assessee or the revenue. The operative part of the order refers to a previous decision dated 28th July, 2015, in ITA No. 509/2015 (PR. Commissioner of Income Tax v. Aakash Arogya Mandir Pvt. Ltd.) as the basis for dismissing the present appeals. Therefore, the specific grounds of appeal and the contentions of the parties are not detailed in this excerpt.

AI-generated summary — verify with the full judgment below

$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI 26-27 +

ITA 752/2015

PR. COMMISSIONER OF INCOME

TAX (CENTRAL-2)

..... Appellant

Through

versus

AQUA GUARD MARKETING PVT. LTD ..... Respondent

Through

And

ITA 753/2015

PR. COMMISSIONER OF INCOME

TAX (CENTRAL-2)

..... Appellant

Through:

versus

AQUA GUARD MARKETING PVT. LTD ..... Respondent

Through

CORAM: HON'BLE DR. JUSTICE S.MURALIDHAR HON'BLE MR. JUSTICE VIBHU BAKHRU

O R D E R %

29.09.2015

CM APPL No. 21521 of 2015(Exemption) in ITA No. 753 of 2015

1.

Allowed, subject to all just exceptions.

2.

The application is disposed of.

ITA 752/2015 & ITA 753/2015

page 1 of 2

This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 04/04/2026 at 21:54:09

ITA Nos. 752 of 2015 and 753 of 2015

3.

In view of the decision dated 28th July, 2015 in ITA No.509/2015 (PR. Commissioner of Income Tax v. Aakash Arogya Mandir Pvt. Ltd.), these appeals are dismissed.

S.MURALIDHAR, J

VIBHU BAKHRU, J SEPTEMBER 29, 2015 mg

ITA 752/2015 & ITA 753/2015

page 2 of 2 This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 04/04/2026 at 21:54:09

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