Dhananjaya Y Chandrachud, J. - (1.) This appeal arises from a judgment of a Division Bench of the Delhi High Court dated 9 January 2018 which upheld the decision of the Income Tax Appellate Tribunal "the Tribunal". The Tribunal held that the assessment made in the name of Suzuki Powertrain India Limited "SPIL" for Assessment Year "AY" 2012-13 is a nullity since the entity had been amalgamated with Maruti Suzuki India Limited "MSIL" under an approved scheme of amalgamation and was not in existence. The High Court, while affirming this view of the Tribunal followed its own decision for AY 2011-12 in Principal Commissioner of Income Tax - 6, New Delhi v Maruti Suzuki India Limited (successor of SPIL) ("Maruti Suzuki"), 2017 397 ITR 681 (DEL.). Holding that no question of law arose, the High Court dismissed the appeal under Section 260A of the Income Tax Act 1961 "The Act 1961".
(2.) The Revenue is in appeal.
(3.) Against the decision of the High Court for AY 2011-12, a Special Leave Petition SLP (C) Diary No. 14106 of 2018 was dismissed by a two judge Bench of this Court on 16 July 2018 with the following observations: "Heard learned counsel for the parties.Delay condoned.In view of the order dated 02.11.2017 passed by this Court in C.I.T., New Delhi Vs. M/s. Spice Enfotainment Ltd. (Civil Appeal No. 285 of 2014 etc. etc.), this special leave petition also stands dismissed. Pending applications, if any, shall stand disposed of."On behalf of the respondent, it has been urged that in view of the dismissal of the Special Leave Petition in relation to AY 2011-12, the same course of action must follow in the present case which deals with the assessment for AY 2012-13.;