COMMISSIONER OF INCOME TAX vs. SPIRIT INFRADEVLOPERS

ITA 191/2018

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$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI

Judgement reserved on: 09.02.2023 %

Judgement pronounced on : 18.07.2023

+ ITA 192/2018

COMMISSIONER OF INCOME TAX

..... Appellant

versus

SPIRIT INFRADEVELOPERS

..... Respondent

+ ITA 193/2018

COMMISSIONER OF INCOME TAX

..... Appellant

versus

SPIRIT INFRASTRUCTURE PVT.LTD.

..... Respondent

+ ITA 198/2018

COMMISSIONER OF INCOME TAX

..... Appellant

versus

SPIRIT GLOBAL CONSTRUCTION PVT.LTD ..... Respondent

Present: Mr Kunal Sharma, Sr. Standing Counsel and Ms Zehra Khan, Jr. Standing Counsel with Mr S. Bhattacharya, Adv. for appellant. Mr S. Krishnan and Mr Amandeep Mehta, Advs. for the respondent.

CORAM: HON'BLE MR. JUSTICE RAJIV SHAKDHER HON'BLE MS. JUSTICE TARA VITASTA GANJU

RAJIV SHAKDHER, J.:

ITA 191/2018

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captioned appeals are pari materia with the facts that arise in ITA 191/2018. 2.1. It was also submitted by the counsels for the parties that the decision taken in the said appeal i.e., ITA 191/2018, would also apply to the above- captioned appeals. 3. Since, in ITA 191/2018, we have decided the common question of law arising in ITA 191/2018 and the above-captioned appeals against the appellant/revenue and in favour of the respondent/assessee, the same fate will follow in these appeals as well. It is ordered accordingly. 4. The appeals are, accordingly, closed.

(RAJIV SHAKDHER) JUDGE

(TARA VITASTA GANJU) JUDGE

JULY 18th, 2023

Digitally Signed By:ATUL JAIN Signing Date:19.07.2023 15:13:09 Signature Not Verified