COMMISSIONER OF INCOME TAX vs. M/S. ANSAL PROPERTIES & INDUSTRIES LTD.

ITA 56,57,105, 107,109,114,177/01, 88/02 111, 321,498/03,227,336,529,690/04,212/05 Page 1

* IN THE HIGH COURT OF DELHI AT NEW DELHI

RESERVED ON :11.10.2012

PRONOUNCED ON:31.10.2012

ITA 56/2001

COMMISSIONER OF INCOME TAX

..... Appellant

versus

M/S ANSAL PROPERTIES & INDUS. LTD ..... Respondent

ITA 57/2001

COMMISSIONER OF INCOME TAX

..... Appellant

versus

M/S ANSAL PROPERTIES & INDUS.LTD ..... Respondent

ITA 105/2001

COMMISSIONER OF INCOME TAX ..... Appellant

versus

M/S ANSAL HOUSING & CONSTRUCTION LTD. ..... Respondent

ITA 107/2001

COMMISSIONER OF INCOME TAX ..... Appellant

versus

M/S ANSAL PROPERTIES & INDUSTRIES LTD. ..... Respondent

ITA 109/2001

COMMISSIONER OF INCOME TAX ..... Appellant

versus

M/S ANSAL PROPERTIES & INDUSTRIES LTD. ..... Respondent

ITA 114/2001

COMMISSIONER OF INCOME TAX ..... Appellant

versus

M/S ANSAL HOUSING & CONSTRUCTION LTD. ..... Respondent

ITA 177/2001

COMMISSIONER OF INCOMET TAX ..... Appellant

versus

M/S ANSAL PROPERTIES & INDUSTRIES LTD. ..... Respondent

2012:DHC:6613-DB

ITA 56,57,105, 107,109,114,177/01, 88/02 111, 321,498/03,227,336,529,690/04,212/05 Page 2

ITA 88/2002

COMMISSIONER OF INCOME TAX ..... Appellant

versus

M/S ANSAL PROPERTIES & INDUSTRIES LTD. ..... Respondent

ITA 111/2003

COMMISSIONER OF INCOME TAX

..... Appellant

versus

M/S ANSAL PROPERTIES & INDUSTRIES LTD. ..... Respondent

ITA 321/2003

COMMISSIONER OF INCOME TAX ..... Appellant

versus

M/S ANSAL PROPERTIES & INDUSTRIES LTD. ..... Respondent

ITA 498/2003

COMMISSIONER OF INCOME TAX ..... Appellant

versus

M/S ANSAL HOUSING & CONSTRUCTION LTD. ..... Respondent

ITA 227/2004

COMMISSIONER OF INCOME TAX ..... Appellant

versus

M/S ANSAL HOUSING & CONSTRUCTION LTD. ..... Respondent

ITA 336/2004

COMMISSIONER OF INCOME TAX

..... Appellant

versus

M/S.ANSAL PROPERTIES & INDUSTRIES LTD. ..... Respondent

ITA 529/2004

COMMISSIONER OF INCOME TAX

..... Appellant

versus

M/S ANSAL HOUSING & CONSTRUCTION LTD. ..... Respondent

ITA 690/2004

COMMISSIONER OF INCOME TAX ..... Appellant

versus

M/S ANSAL HOUSING & CONSTRUCTION LTD. ..... Respondent

2012:DHC:6613-DB

ITA 56,57,105, 107,109,114,177/01, 88/02 111, 321,498/03,227,336,529,690/04,212/05 Page 3

ITA 212/2005

COMMISSIONER OF INCOME TAX ..... Appellant

versus

M/S. ANSAL HOUSING AND CONSTRUCTION LTD. ..... Respondent

….Appellant Through : Sh. Abhishek Maratha, Sr. Standing Counsel with Ms. Anshul Sharma, Advocate. ….Respondents Through : Sh. Ajay Vohra, Ms. Kavita Jha and Sh. Somnath Shukla, Advocates. Sh. Satyen Sethi and Sh. Arta Trana Panda, Advocates.

CORAM: MR. JUSTICE S. RAVINDRA BHAT MR. JUSTICE R.V. EASWAR

MR. JUSTICE S.RAVINDRA BHAT 1. The present Appeals are disposed of in view of the separate judgment passed today in ITA 18/1999 titled Commissioner of Income Tax vs. M/s Ansal Housing Finance and Leasing Co. Ltd.

(S.RAVINDRA BHAT) JUDGE

(R.V. EASWAR) 31st October, 2012

JUDGE

2012:DHC:6613-DB