$~18 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 163/2021 PRINCIPAL COMMISSIONER OF INCOME TAX, (CENTRAL)-3 .....Appellant Through: Mr. Abhishek Maratha, SSC along with Mr. Apoorv Agarwal, Mr. Parth Samwal, JSCs, Ms. Nupur Sharma, Mr. Gaurav Singh, Mr. Bhanukaran Singh Jodha and Ms. Muskaan Goel, Advs. versus M/S ORCHID INFRASTRUCTURE DEVELOPERS PVT. LTD. .....Respondent Through: Mr. Sameer Rohatgi and Mr. Kartikey Singh, Advs. CORAM: HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR O R D E R % 17.02.2025 Mr. Rohatgi, learned counsel appearing for the respondent- assessee, draws our attention to the order of 16 September 2016 passed by the Income Tax Settlement Commission and which was subsequently affirmed by this Court in Principal Commissioner of Income Tax (Central)-3 vs. Orchid Infrastructure Developers Pvt. Ltd. & Anr. [W.P.(C) 7836/2017]. The Special Leave Petition taken against the judgment rendered by our Court came to be dismissed by the Supreme Court on 24 August 2018. This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 01/07/2025 at 15:06:58 In view of the aforesaid, since nothing would survive, the appeal shall stand dismissed. YASHWANT VARMA, J HARISH VAIDYANATHAN SHANKAR, J FEBRUARY 17, 2025/RW This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 01/07/2025 at 15:06:58