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Delhi High Court - Orders

The Pr. Commissioner Of Income Tax -3 vs Educomp Solutions Ltd on 18 November, 2022

Author: Manmohan

Bench: Manmohan, Manmeet Pritam Singh Arora

                              $~12 to 17
                              *     IN THE HIGH COURT OF DELHI AT NEW DELHI
                              +     ITA 78/2019 & CM APPL. 4301/2019, CM APPL. 4302/2019
                                    THE PR. COMMISSIONER OF INCOME TAX -3            ..... Appellant
                                                    Through: Mr. Sunil Agarwal, Senior standing
                                                              counsel alongwith Tushar Gupta
                                                              Junior standing counsel and Mr.
                                                              Utkarsh Tiwari, advocate.

                                                     Versus

                                   EDUCOMP SOLUTIONS LTD                             ..... Respondent
                                               Through: None.

                              13
                              +    ITA 80/2019 & CM APPL. 4305/2019, CM APPL. 4306/2019
                                   THE PR. COMMISSIONER OF INCOME TAX -3 ..... Appellant
                                                   Through: Mr. Sunil Agarwal, Senior standing
                                                             counsel alongwith Tushar Gupta
                                                             Junior standing counsel and Mr.
                                                             Utkarsh Tiwari, advocate.

                                                     versus

                                   EDUCOMP SOLUTIONS LTD.                            ..... Respondent
                                               Through: None.

                              14
                              +    ITA 81/2019 & CM APPL. 4312/2019, CM APPL. 4313/2019
                                   THE PR. COMMISSIONER OF INCOME TAX -3 ..... Appellant
                                                   Through: Mr. Sunil Agarwal, Senior standing
                                                             counsel alongwith Tushar Gupta
                                                             Junior standing counsel and Mr.
                                                             Utkarsh Tiwari, advocate.
                                                   versus
                                   EDUCOMP SOLUTIONS LTD.                         ..... Respondent
                                                   Through: None.



Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:21.11.2022
17:38:25
                               15
                              +    ITA 83/2019 & CM APPL. 4321/2019
                                   THE PR. COMMISSIONER OF INCOME TAX -3 ..... Appellant
                                                   Through: Mr. Sunil Agarwal, Senior standing
                                                             counsel alongwith Tushar Gupta
                                                             Junior standing counsel and Mr.
                                                             Utkarsh Tiwari, advocate.

                                                    Versus

                                   EDUCOMP SOLUTION LTD.                            ..... Respondent
                                               Through: None.

                              16
                              +    ITA 85/2019 & CM APPL. 4324/2019, CM APPL. 4325/2019
                                   THE PR. COMMISSIONER OF INCOME TAX -3            ..... Appellant
                                                   Through: Mr. Sunil Agarwal, Senior standing
                                                             counsel alongwith Tushar Gupta
                                                             Junior standing counsel and Mr.
                                                             Utkarsh Tiwari, advocate.

                                                    Versus

                                   EDUCOMP SOLUTIONS LTD.                           ..... Respondent
                                               Through: None.

                              17
                              +    ITA 89/2019 & CM APPL. 4490/2019
                                   THE PR. COMMISSIONER OF INCOME TAX -3 ..... Appellant
                                                   Through: Mr. Sunil Agarwal, Senior standing
                                                             counsel alongwith Tushar Gupta
                                                             Junior standing counsel and Mr.
                                                             Utkarsh Tiwari, advocate.

                                                    versus

                                   EDUCOMP SOLUTIONS LTD.                           ..... Respondent
                                               Through: None.


Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:21.11.2022
17:38:25
                               CORAM:
                              HON'BLE MR. JUSTICE MANMOHAN
                              HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA
                                                         ORDER

% 18.11.2022 Learned counsel for the appellant fairly states that the issue involved in the present appeals is covered by the judgment of this Court in PVR Ltd v. Commissioner of Income Tax, ITA 564/2012 decided on 23rd August, 2022.

Consequently, no substantial question of law arises for consideration in the present appeals. Accordingly, the same are dismissed.

MANMOHAN, J MANMEET PRITAM SINGH ARORA, J NOVEMBER 18, 2022 hp Signature Not Verified Digitally Signed By:JASWANT SINGH RAWAT Signing Date:21.11.2022 17:38:25