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    <title>2014 (11) TMI 1257 - DELHI HIGH COURT</title>
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    <description>The Delhi High Court dismissed Revenue&#039;s appeals in ITA case 684/2014, citing a previous decision on the same issue. The court referenced a related case involving a sister concern of the respondent, where the respondent had merged and ceased to exist during block assessment proceedings. The appeals were rejected based on the precedent set in the Dimension Apparels Pvt. Ltd. case.</description>
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      <description>The Delhi High Court dismissed Revenue&#039;s appeals in ITA case 684/2014, citing a previous decision on the same issue. The court referenced a related case involving a sister concern of the respondent, where the respondent had merged and ceased to exist during block assessment proceedings. The appeals were rejected based on the precedent set in the Dimension Apparels Pvt. Ltd. case.</description>
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