2015 (9) TMI 1545

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....Radhika Gupta For the Respondent : -- ORDER CM APPL No.21516 of 2015(exemption) in ITA 748 of 2015 CM APPL No.21517 of 2015(exemption) in ITA 749 of 2015 CM APPL No.21518 of 2015(exemption) in ITA 750 of 2015 1. Allowed, subject to all just exceptions. ITA Nos. 745 of 2015, 746 of 2015, 748 of 2015, 749 of 2015 & 750 of 2015 2. These five appeals by the Revenue are directed....

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....5,180. 4. In the appeal filed before the Commissioner of Income Tax (Appeals) [CIT (A)], the Assessee pointed out that following its amalgamation with Windchimes Construction Pvt. Ltd ('WCPL') with effect from 1st April 2008 as per the order of the High Court dated 16th August 2010, the assessment was required to be made on WCPL. Inter alia, reliance was placed on the decisions of this Court in....

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....st the Assessee. 6. This Court has, by a detailed order dated 19th August 2015 in Pr. Commissioner of Income Tax v. Images Credit & Portfolio Pvt. Ltd. (ITA Nos. 582, 584 and 431 of 2015), negatived the challenge by the Revenue to a similar order of the ITAT, which affirmed the order of the CIT (A) and held that continuing proceedings under Section 153C of the Act against an entity which was no....