2022 (6) TMI 131

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....2 & CM APPL.26224/2022 - -<br>Income Tax<br>HON&#39;BLE MR. JUSTICE MANMOHAN AND HON&#39;BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA Petitioner Through: Mr. Kamal Sawhney, Mr. Prashant Meharchndani, Mr. Arun Bhadauria, Mr. Nikhil Agarwal and Mr. Nishank Vashistha, Advocates. Respondents Through: Mr. Zoheb Hossain with Mr. Vipul Agarwal and Mr. Parth Semwal, Advocates. J U D G M E N T MA....

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....ds dissolved. He states that the present case is squarely covered by the decision of the Supreme Court in Principal Commissioner of Income tax, New Delhi vs. Maruti Suzuki (India) Limited, (2020) 18 SCC 331 and this Court's decision in Spice Infotainment vs. Commissioner of Income tax, (2012) 247 CTR (Del) 500 confirmed by the Supreme Court's order dated 02^nd November, 2018, wherein the Supreme C....

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.... a non-existent company, Gambro India, is void ab initio. 4. Per contra, learned counsel for the Respondents states that the present case is covered by the latest judgment of the Supreme Court in Principal Commissioner of Income Tax (Central) - 2 vs. Mahagun Realtors (P) Ltd., 2022 SCC OnLine SC 407. 5. In rejoinder, learned counsel for the Petitioner states that the impugned assessment orde....