JUDGMENT

[Physical Hearing/Hybrid Hearing (as per request)]

Rajiv Shakdher, J. (Oral)

1. This appeal is directed against the order dated 06.07.2018 passed by the Income Tax Appellate Tribunal [in short "Tribunal"] concerning Assessment Year (AY) 2010-2011.

2. This appeal has a chequered history, inasmuch as it has been placed before us, on account of a difference of opinion in the coordinate bench which was constituted at the relevant point in time. It is evident from a perusal of the order dated 18.05.2021, passed by a bench comprising Hon'ble Mr Justice Rajiv Sahai Endlaw [as he then was] and Hon'ble Mr Justice Sanjeev Narula, that two issues were being considered when the said order was passed:

(i) First, as to whether the Tribunal had rightly entertained the additional ground raised before it? The additional ground concerned the jurisdiction of the AO in having the assessment order framed against a company, which was not in existence.

(ii) Second, whether this was a case, in which a substantial question of law arose, having regard to the judgment rendered by the Supreme Court in Principal Commissioner of Income Tax, New Delhi vs. Maruti Suzuki India Ltd., (2019) 416 ITR 613 (SC).