PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL II, NEW DELHI vs. M/S SAKET EDUCATION SOCIETY

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ITA - 409 / 2024HC Delhi02 August 20242 pages
For Petitioner: DEBESH PANDA
AI SummaryRemanded

What did the High Court hold?

The High Court noted that identical questions were admitted in another related appeal (ITA 1465/2018). The court directed the appellant to take steps for service on the respondent through all permissible modes.

What were the facts?

The appeals were filed by the Principal Commissioner of Income Tax against an order concerning MS Saket Education Society. The respondent/assessee did not appear when the matter was called.

What were the issues?

The primary issue is the consideration of identical questions of law admitted in a connected appeal. The court is also dealing with procedural aspects of service on the respondent.

AI-generated summary — verify with the full judgment below

$~51 & 52 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 408/2024 & CM APPL. 43767/2024 (159 Days Delay), CM APPL. 43768/2024 (15 Days Delay in Refiling) PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL II NEW DELHI

.....Appellant Through: Mr. Debesh Panda, SSC with Mr. Vikramaditya Singh, JSC & Ms. Zehra Khan, JSC with Ms.Ojaswa Pathak & Ms. Anantta Shankar, Advs. versus MS SAKET EDUCATION SOCIETY .....Respondent Through: None 52 + ITA 409/2024 & CM APPL. 43772/2024 (159 Days Delay), CM APPL. 43773/2024 (18 Days Delay in Refiling) PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL II, NEW DELHI

.....Appellant Through: Mr. Debesh Panda, SSC with Mr. Vikramaditya Singh, JSC & Ms. Zehra Khan, JSC with Ms.Ojaswa Pathak & Ms. Anantta Shankar, Advs. versus M/S SAKET EDUCATION SOCIETY .....Respondent Through: None CORAM: HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE RAVINDER DUDEJA O R D E R %

02.08.2024 1. Identical questions stand admitted for consideration in ITA 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 27/03/2026 at 12:03:36

1465/2018. Consequently, let these appeals stand tagged with the aforesaid matter to be called on the date fixed. 2. Although the respondent/assessee is stated to have been placed on advance notice, none has appeared on its behalf when the matter was called. 3. Consequently, we direct the appellants to take steps for service upon the said respondent through all permissible modes including via approved courier service. 4. Let the matter be called again on the date fixed i.e. 30.08.2024. YASHWANT VARMA, J. RAVINDER DUDEJA, J. AUGUST 2, 2024 rm 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 27/03/2026 at 12:03:36

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