THE PR. COMMISSIONER OF INCOME TAX -4 vs GE INDIA BUSINESS SERVICES PVT. LTD.

$~3
* IN THE HIGH COURT OF DELHI AT NEW DELHI
% Decision delivered on: 10.10.2023

+ ITA 1215/2018

THE PR. COMMISSIONER OF INCOME TAX -4….. Appellant
Through: Mr Prashant Meharchandani, Sr. Standing Counsel with Mr Akshat Singh, Jr. Standing Counsel and Ms Ritika Vohra, Adv.

versus

GE INDIA BUSINESS SERVICES PVT. LTD. ….. Respondent
Through: Mr Sachit Jolly with Ms Disha Jham and Ms Soumya Singh, Advs.

CORAM:
HON’BLE MR. JUSTICE RAJIV SHAKDHER
HON’BLE MR. JUSTICE GIRISH KATHPALIA
[Physical Hearing/Hybrid Hearing (as per request)]

RAJIV SHAKDHER, J. (ORAL):-

1. This appeal concerns Assessment Year (AY) 2009-10.
2. Via, the instant appeal, the appellant/revenue seeks to assail the order dated 21.02.2018 passed by the Income Tax Appellate Tribunal [in short “Tribunal”].
3. On the previous date, we had noted the stand taken by Mr Prashant Meharchandani, learned senior standing counsel, who appears on behalf of appellant/revenue.
4. Mr Meharchandani in no uncertain terms had indicated to the court that the issues raised in the instant appeal are covered against the appellant/revenue, by virtue of the judgment rendered by the coordinate bench of this court in Rampgreen Solutions (P.) Ltd. vs. Commissioner of Income-tax, [2015] 60 taxmann.com 355 (Delhi).
5. Although Mr Sachit Jolly, learned counsel, who appears on behalf of respondent/assessee, had sought to demonstrate that the issue raised in this appeal did not call for interference by the court de hors the judgment rendered in Rampgreen Solution, he says that the appeal can be disposed of on the basis of statement made by Mr Meharchandani.
6. In that view of the matter, the above-captioned appeal is closed.
7. Parties will act based on the digitally signed copy of the order.

RAJIV SHAKDHER
JUDGE

GIRISH KATHPALIA
JUDGE
OCTOBER 10, 2023/RY

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