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

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ITA/739/2015HC Delhi28 September 20153 pages
AI SummaryDismissed

What did the High Court hold?

The High Court dismissed the appeals filed by the Revenue. This decision was based on a prior judgment of the same court in a similar case.

What were the facts?

The appeals were filed by the Principal Commissioner of Income Tax against the assessee, Aqua Guard Marketing Pvt. Ltd. The appeals were listed for hearing before the Delhi High Court.

What were the issues?

The primary issue was whether the appeals filed by the Revenue were to be allowed or dismissed, following a precedent set by the High Court in a related matter.

AI-generated summary — verify with the full judgment below

$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI 7. +

ITA 739/2015

PR. COMMISSIONER OF INCOME TAX (CENTRAL-2)

..... Appellant Through: Ms Suruchi Aggarwal, Senior Standing Counsel with Ms Lakshmi Gurung, Junior Standing Counsel.

versus

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

Through

WITH 8.

ITA 740/2015

PR. COMMISSIONER OF INCOME TAX (CENTRAL-2),

..... Appellant Through: Ms Suruchi Aggarwal, Senior Standing Counsel with Ms Lakshmi Gurung, Junior Standing Counsel.

versus

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

Through

WITH 31. +

ITA 742/2015

PR. COMMISSIONER OF INCOME 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 21:54:27

TAX (CENTRAL-2),

..... Appellant Through: Ms Suruchi Aggarwal, Senior Standing Counsel with Ms Lakshmi Gurung, Junior Standing Counsel.

versus

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

Through

AND 32. +

ITA 743/2015

PR. COMMISSIONER OF INCOME TAX (CENTRAL-2),

..... Appellant Through: Ms Suruchi Aggarwal, Senior Standing Counsel with Ms Lakshmi Gurung, Junior Standing Counsel.

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 %

28.09.2015 CM No20667/2015 in ITA 739/2015 CM No.20668/2015 in ITA 740/2015 CM No.21125/2015 in ITA 742/2015 CM No.21126/2015 in ITA 743/2015 1. Allowed, subject to all just exceptions. 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 21:54:27

2.

The applications stand disposed of. ITA Nos.739/2015, 740/2015, 742/2015 & 743/2015 3. In view of the decision dated 28th July, 2015 in ITA No.509/2014 (PR. Commissioner of Income Tax v. Aakash Arogya Mandir Pvt. Ltd.), these appeals are dismissed.

S.MURALIDHAR, J

VIBHU BAKHRU, J SEPTEMBER 28, 2015 MK 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 21:54:27

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