PR. COMMISSIONER OF INCOME TAX-(CENTRAL-2) vs. TANVIR COLLECTIONS PVT. LTD

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ITA/776/2015HC DelhiDLHC01430540201512 October 2015Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court dismissed the appeals filed by the revenue. This decision was based on a previous judgment of the same court in a similar case, Pr. Commissioner of Income Tax (Central-II) v. Aakash Arogya Mandir Pvt. Ltd.

What were the facts?

The appeals were filed by the Principal Commissioner of Income Tax against the orders of the Income Tax Appellate Tribunal concerning Tanvir Finance and Leasing Ltd. and Tanvir Collections Pvt. Ltd. The High Court was considering these appeals.

What were the issues?

The core issue was whether the revenue's appeals against the ITAT's decision should be upheld. The High Court's decision was guided by a prior ruling on a related matter.

AI-generated summary — verify with the full judgment below

$~ * 6 + + 8 + IN THE HIGH COURT OF DELHI AT NEW DELHI ITA 773/2015 PR. COMMISSIONER OF INCOME TAX (CENTRAL-2) Appellant Through: Ms. Sufuchi Aggarwal, Senior standing counsel with Ms. Lakshmi Gurung, Junior standing counsel and Mr. Abhishek Sharma, Advocate. versus TANVIR FINANCE AND LEASING LTD Respondent WITH ITA 774/2015 PR. COMMISSIONER OF INCOME TAX (CENTRAL-2) ' Appellant Through: Ms. Suruchi Aggarwal, Senior standing counsel with Ms. Lakshmi Gurung, Junior standing counsel and Mr. Abhishek Sharma, Advocate. versus TANVIR COLLECTIONS PVT. LTD. Respondent WITH ITA 775/2015 PR. COMMISSIONER OF INCOME TAX (CENTRAL-2) Appellant Through: Ms. Suruchi Aggarwal, Senior standing ITA Nos. 773, 774, 775, 776, & 777/2015 Page 1 of3 Digitally Signed By:AMULYA Signature Not Verified

9 + 10 + counsel with Ms. Lakshmi Gurung, Junior standing counsel andMr. Abhishek SHarma, Advocate. versus TANVIR COLLECTIONS PVT. LTD. Respondent WITH ITA 776/2015 PR. COMMISSIONER OF INCOME TAX (CENTRAL-2) Appellant Through: Ms. Suruchi Aggarwal, Seniorstanding counsel with Ms. Lakshmi Gurung, Junior, standingcounsel and Mr. Abhishek Sharma, Advocate. versus TANVIR COLLECTIONS PVT. LTD. Respondent WITH ITA 777/2015 PR. COMMISSIONER OF E^COME TAX (CENTRAL-2) Appellant Through: Ms. Suruchi Aggarwal, Senior standing counsel with Ms. Lakshmi Gurung, Junior standing counsel and Mr. Abhishek Sharma, Advocate. versus TANVIR COLLECTIONS PVT. LTD. Respondent ITA Nos. 773, 774, 775, 776, & 777/2015 Page 2 of3

CORAM: DR. JUSTICE S.MURALIDHAR MR. JUSTICE VIBHU BAKHRU ORDER % 12.10.2015 CM APPL 22571/2015 in ITA 773/2015 CM APPL 22572/2015 in ITA 775/2015 CM APPL 22573/2015 in ITA 776/2015 CM APPL 22575/2015 in ITA 777/2015 1. Exemptions allowed subject to all just exceptions. 2. The applications are disposed of. ITA Nos. 773/2015. 774/2015.775/2015.776/201 6 & 777/2015 3. In view ofthe decision dated 27^ July 2015 passed by this Court in ITA No. 510 of 2015 [Pr. Commissioner ofIncome Tax (Central-II) v. Aakash Arogya Mandir Pvt. Ltd.], these appeals are dismissed. S.MURALIDIIAR, J VIBHU BAKHRU, J OCTOBER 12, 2015 Rk ITA Nos. 773, 774, 775, 776, & 777/2015 Page 3 of3

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