PR. COMMISSIONER OF INCOME TAX (CENTRAL-2) vs. SATKAR ROADLINES PVT. LTD. (NOW KNOWN AS ADEN MARKETING PVT. LTD.)

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ITA/60/2016HC DelhiDLHC01000529201612 January 2016Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court noted that the Revenue was not pressing the appeals. Consequently, the appeals were dismissed as not pressed.

What were the facts?

The Revenue filed multiple appeals before the High Court against the assessee. The Revenue stated that in light of a CBDT circular regarding recording of satisfaction notes, these appeals were not being pressed.

What were the issues?

Whether the appeals filed by the Revenue should be dismissed as not pressed due to a subsequent CBDT circular.

Which sections of the Income-tax Act were involved?

Section 158BD,Section 153C

AI-generated summary — verify with the full judgment below

$- * IN THE HIGH COURT OF DELHI AT NEW DELHI 5. + ITA 60/2016 PR. COMMISSIONER OF INCOME TAX (CENTRAL-2) • Appellant Through: Ms Suruchi Aggarwal, Senior Standing Counsel, Ms Vibhooti Malhotra, Junior Standing Counsel and Ms Radhika Gupta, Advocate. versus SATKAR ROADLINES PVT. LTD. (NOW KNOWN L; AS ADEN MARKETING pvt. LTD.) Respondent Through WITH 6. ITA 61/2016 PR. COMMISSIONER OF INCOME TAX (CENTRAL-2) ..... Appellant Through: Ms Suruchi Aggarwal, Senior Standing Counsel, Ms Vibhooti Malhotra, Junior Standing Counsel and Ms Radhika Gupta, Advocate. versus r SATKAR ROADLINES PVT. LTD. (NOW KNOWN AS ADEN MARKETING PVT. LTD.) Respondent Through WITH 7. + ITA 62/2016 PR. COMMISSIONER OF INCOME TAX (CENTRAL-2) Appellant Through: Ms Suruchi Aggarwal, Senior Standing Counsel, Ms Vibhooti Malhotra, Junior Standing Counsel and Ms Radhika Gupta, Advocate. ITA 60/2016 & other connected matters Page 1 of 3 Digitally Signed By:AMULYA Signature Not Verified

versus 8. SATKAR ROADLINES PVT. LTD. (NOW KNOWN AS ADEN MARKETING PVT. LTD.) Respondent Through WITH + ITA 63/2016 PR. COMMISSIONER OF INCOME TAX (CENTRAL-2) Appellant Through: Ms Suruchi Aggarwal, Senior Standing Counsel, Ms Vibhooti Malhotra, Junior Standing Counsel and Ms Radhika Gupta, Advocate. versus SATKAR ROADLINES PVT. LTD. (NOW KNOWN AS ADEN MARKETING PVT. LTD.) Respondent Through AND 9. + ITA 64/2016 PR. COMMISSIONER OF INCOME TAX (CENTRAL-2) Appellant Through: Ms Suruchi Aggarwal, Senior Standing Counsel, Ms Vibhooti Malhotra, Junior Standing Counsel and Ms Radhika Gupta, Advocate. versus SATKAR ROADLINES PVT. LTD. (NOW KNOWN AS ADEN MARKETING PVT. LTD.) Respondent Through ITA 60/2016 & other connected matters Page 2 of 3

CORAM: JUSTICE S.MURALIDHAR JUSTICE VIBHU BAKHRU ORDER % 12.01.2016 CM No.979/2016 in ITA 60/2016 CM No.980/2016 in ITA 61/2016 CM No.981/2016 in ITA 62/2016 CM No.982/2016 in ITA 63/2016 CM No.983/2016 in ITA 64/2016 1. Allowed, subject to all just exceptions. 2. The application stands disposed of. ITA Nos.60/2016. 61/2016. 62/2016. 63/2016 & 64/2016 3. It is stated by Ms Suruchi Aggarwal, Senior Standing Counsel for the Revenue, that in light of the Circular No. 24/2015 dated 31®' December, 2015 issued by the Central Board of Direct Taxes on the subject "Recording of satisfaction note under Section 158BD/153C of the Act", these appeals are not pressed. 4. These appeals are, accordingly, dismissed as not pressed. S.MURAL1DHAR, J VIBHU BAKHRU, J JANUARY 12, 2016/MK ITA 60/2016 & other connected matters Page 2 of 3

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