(CENTRAL-2) vs. G.S FINANCE ANDINVESTMENT PVT. LTD.
What did the High Court hold?
The High Court held that no substantial question of law arises in these appeals. Therefore, the present appeals are dismissed.
What were the facts?
The appeals were filed by the Principal Commissioner of Income Tax against an order of the Income Tax Appellate Tribunal. The High Court had previously passed an order in a similar case.
What were the issues?
Whether a substantial question of law arises for consideration in the appeals before the High Court.
AI-generated summary — verify with the full judgment below
ITA 854-55/2015 Page 1 of 2
$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI 38. +
ITA 854/2015
PR. COMMISSIONER OF INCOME TAX (CENTRAL-2)
..... Appellant Through: Ms Suruchi Aggarwal, Senior Standing Counsel, Mr Abhishek Sharma, Ms Radhika Gupta, Mr Rajesh Kumar and Ms Lakshmi Gurung, Advocates.
versus
G.S FINANCE ANDINVESTMENT PVT. LTD. ..... Respondent
Through AND 39. +
ITA 855/2015
PR. COMMISSIONER OF INCOME TAX (CENTRAL-2)
..... Appellant Through: Ms Suruchi Aggarwal, Senior Standing Counsel, Mr Abhishek Sharma, Ms Radhika Gupta, Mr Rajesh Kumar and Ms Lakshmi Gurung, Advocates.
versus
G.S FINANCE AND INVESTMENT PVT. LTD ..... Respondent
Through
CORAM: JUSTICE S. MURALIDHAR JUSTICE VIBHU BAKHRU
O R D E R %
16.11.2015 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 21:49:58
ITA 854-55/2015 Page 2 of 2
CM No.26825 in ITA 854/2015 CM No.26827 in ITA 855/2015 1. For the reasons stated in the applications, the delay in re-filing the appeals is condoned. 2. The applications stand disposed of. CM No.26824/2015 in ITA 854/2015 CM No.26826/2015 in ITA 855/2015 3. Allowed, subject to all just exceptions. 4. The applications stand disposed of. ITA 854/2015 ITA 855/2015 5. In view of the order dated 28th July, 2015 passed by this Court in ITA No. 509/2015 (Pr. Commissioner of Income Tax (Central-II) v. Aakash Arogya Mandir Pvt. Ltd.), no substantial question of law arises. The present appeals are dismissed.
S.MURALIDHAR, J
VIBHU BAKHRU, J NOVEMBER 16, 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 21:49:58
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