PRINCIPAL COMMISSIONER OF INCOME TAX-07 vs. M/S PHI SEEDS LTD.,

$~1 to 6 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 410/2016 PRINCIPAL COMMISSIONER OF INCOME TAX-07 Appellant Through: Mr. Sanjay Kumar, Advocate versus M/S PHI SEEDS LTD., Respondent Through: Mr. Shashi M Kapila, Mr. R.R. Maurya, Mr. Pravesh Sharma, Ms. Malvika Kalra and Mr. Sanjay Kumar, Advocates. With 2. + ITA 411/2016 PRINCIPAL COMMISSIONEROFINCOME TAX-07 Appellant Through: Mr. Sanjay Kumar, Advocate versus M/S PHI SEEDS LTD. Respondent Through: Mr. Shashi M Kapila,. Mr. R.R. Maurya, Mr. Pravesh Sharma, Ms. Malvika Kalra and Mr. Sanjay Kumar, Advocates. With 3. + ITA 412/2016 PRINCIPAL COMMISSIONER OF INCOME TAX-07 Appellant Through: Mr. Sanjay Kumar, Advocate versus M/S PHI SEEDS LTD. Respondent Through: Mr. Shashi M Kapila, Mr. R.R. Maurya, Mr. Pravesh Sharma, Ms. Malvika Kalra ITA 410 to 415 of 2016 Page 1 of 4 Digitally Signed By:AMULYA Signature Not Verified

and Mr. Sanjay Kumar, Advocates. With 4. + ITA 413/2016 PRINCIPAL COMMISSIONER OF INCOME TAX-07 Appellant Through: Mr. Sanjay Kumar, Advocate versus I M/S PHI SEEDS LTD. Respondent Through: Mr. Shashi M Kapila, Mr. R.R. Maurya, Mr. Pravesh Sharma, Ms. Malvika Kalra and Mr. Sanjay Kumar, Advocates. With 5. + ITA 414/2016 PRINCIPAL COMMISSIONER OF INCOME TAX-07 Appellant Through: Mr. Sanjay Kumar, Advocate versus M/S PHI SEEDS LTD. Respondent Through: Mr. Shashi M Kapila, Mr. R.R. Maurya, Mr. Pravesh Sharma, Ms. Malvika Kalra and Mr. Sanjay Kumar, Advocates. And 6. + ITA 415/2016 PRINCIPAL COMMISSIONER OFINCOME TAX-07 Appellant Through: Mr. Sanjay Kumar, Advocate versus M/S Pm SEEDS LTD. Respondent Through: Mr. Shashi M Kapila, Mr. R.R. Maurya, Mr. Pravesh Sharma, Ms. Malvika Kalra ITA 410 to 415 of 2016 Page 2 of 4

and Mr. Sanjay Kumar, Advocates. CORAM: JUSTICE S. MURALIDHAR JUSTICE NAJMI WAZIRI ORDER % 03.08.2016 CM APPL. 25522/2016 (Exemption) in ITA 410/2016 CM APPL. 25523/2016 (Exemption) in ITA 411/2016 CM APPL. 25524/2016 (Exemption) in ITA 412/2016 CM APPL. 25525/2016 (Exemption) in ITA 413/2016 CM APPL. 25528/2016 (Exemption) in ITA 414/2016 1. Allowed, subject to all just exceptions. ITA 410/2016. ITA 411/2016. ITA 412/2016. ITA 413/2016. ITA 414/2016 & ITA 415/2016 2. These appeals are filed against a common order dated 9'*^ December 2015 passed by the Income Tax Appellate Tribunal in ITA No. 2256- 2261/Del/2005 for the Assessment Years ('AYs') 1996-97 to 2001-2002. 3. The issue urged by the Revenue in the present appeals concerns the powers of the Assessing Officer, prior to amendment in Section 142 (2C) of the Income Tax Act, 1961 ('Act') with effect from 1®^ April 2008, to suo motu extend the time limit for the special auditor to submit his report in terms of Section 142 (2 A) of the Act. 4. It is not in dispute that said question stands answered in favour of the Assessee and against the Revenue by the decision of this Court in Commissioner of Income Tax v. Bishan Saroop Ram Kishan Agro (P) Ltd (2011) 203 Taxman 326 (Del). ITA 410 to 415 of 2016 Page 3 of 4