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TMI Blog2017 (3) TMI 1580X X X X Extracts X X X X X X X X Extracts X X X X ..... TA NO. 5963 TO 5968/DEL/2013 - - - Dated:- 29-3-2017 - Shri N.K. Saini, And Shri H.S. Sidhu, JJ. Revenue by : Shri S.S. Rana, CIT(DR) Assessee by: Shri B.K. Dhingra, CA ORDER These appeals of the Department are directed against the separate orders each dated 19.8.2013 for the A.Yrs. 2003-04 2004-05 and dated 20.8.2013 for the A.Yrs. 2005-06 to 2008-09 of the Ld. CIT(A)-II, New Delhi. Since the issues involved in these appeals are similar having identical facts, therefore, the appeals were heard together and are being disposed of by this common order for the sake of convenience and brevity. 2. First we deal with ITA No. 5963/Del/2013 for AY 2003-04 wherein the following grounds have been raised. i) The CIT(A) err ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly gone through the material available on record. In the present case, it is noticed that the assessments framed by the Assessing Officer for the assessment years 2003-04 to 2008-09 were held to be nullity vide the Order dated 11.4.2014 by this Bench of the ITAT in ITA No. 5340 to 5345/Del/2013 and relevant finding has been given vide para no. 11 12 of the said Order dated 11.4.2014 which read as under:- 11. If the totality of the facts are summarized it can be said that a company incorporated under the Indian Companies Act is a juristic person and it takes its birth and gets life with its incorporation. It dies with the dissolution as per the provisions of the Companies Act. It is a trite law that on amalgamation, the amalgamating co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AT has been affirmed by the Hon'ble Jurisdictional High Court vide its Order dated 26.11.2014 in ITA Nos. 725- 728/2014 for the assessment years 2004-05, 2005-06, 2006-07 2008-09 respectively and order dated 05.12.2014 in ITA No. 742/2014 for the A.Y. 2007-08 by holding as under:- This appeal by the Revenue has to be dismissed in view of the decision of this Court in Commissioner of Income Tax- III versus Dimension Apparels Private Limited, ITA No. 327/2014 and other connected appeals decided on 8th July, 2014. The said decision relies upon earlier decisions of the Delhi High Court in Spice Entertainment Limited versus Commissioner of Income Tax, ITA No. 475/2011 decided on 3rd August, 2011 and Commissioner of Income Tax versus Vi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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