PR. COMMISSIONER OF INCOME TAX-12, DELHI vs. M/S AMBIKA INTERNATIONAL

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ITA - 377 / 2024HC Delhi03 September 20243 pages
For Petitioner: SANJAY KUMAR
AI SummaryRemanded

What did the High Court hold?

The High Court requested the appellant's counsel to provide paper books of specific appeals to the respondent's counsel. The matters were then adjourned to a future date at the joint request of both parties.

What were the facts?

The appeals were filed by the Principal Commissioner of Income Tax against M/s Ambika International. There were significant delays in refilling the appeals, ranging from 125 to 135 days. The court was hearing multiple such appeals.

What were the issues?

The primary issue appears to be the procedural delay in filing the appeals. The court is managing the appeals and ensuring proper documentation is shared between parties.

Which sections of the Income-tax Act were involved?

N/A

AI-generated summary — verify with the full judgment below

$~22 to 26 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 333/2024 & CM APPL. 38040/2024 (135 days delay in refilling)

PR. COMMISSIONER OF INCOME TAX-12, DELHI .....Appellant Through: Mr. Sanjay Kumar and Ms. Easha, Advocates.

versus

M/S AMBIKA INTERNATIONAL .....Respondent Through: Ms. Shreya Jain and Mr. Gaurav Tanwar, Advocates.

23.

+ ITA 339/2024 & CM APPL. 38413/2024 (133 days delay in refilling)

PR. COMMISSIONER OF INCOME TAX-12, DELHI .....Appellant Through: Mr. Sanjay Kumar and Ms. Easha, Advocates.

versus

M/S AMBIKA INTERNATIONAL ....Respondent Through: Ms. Shreya Jain and Mr. Gaurav Tanwar, Advocates.

24.

+ ITA 373/2024 & CM APPL. 41239/2024 (125 days delay in refilling)

PR. COMMISSIONER OF INCOME TAX-12, DELHI .....Appellant Through: Mr. Sanjay Kumar and Ms. Easha, Advocates.

versus

M/S AMBIKA INTERNATIONAL .....Respondent 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 14:02:37

Through: Ms. Shreya Jain and Mr. Gaurav Tanwar, Advocates.

25.

+ ITA 376/2024 & CM APPL. 41306/2024 (125 days delay in refilling)

PR. COMMISSIONER OF INCOME TAX-12, DELHI .....Appellant Through: Mr. Sanjay Kumar and Ms. Easha, Advocates.

versus

M/S AMBIKA INTERNATIONAL .....Respondent Through: Ms. Shreya Jain and Mr. Gaurav Tanwar, Advocates.

26.

+ ITA 377/2024 & CM APPL. 41307/2024 (125 days delay in refilling)

PR. COMMISSIONER OF INCOME TAX-12, DELHI .....Appellant Through: Mr. Sanjay Kumar and Ms. Easha, Advocates.

versus

M/S AMBIKA INTERNATIONAL .....Respondent Through: Ms. Shreya Jain and Mr. Gaurav Tanwar, Advocates.

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA

HON'BLE MR. JUSTICE RAVINDER DUDEJA

O R D E R %

03.09.2024 1. We request Mr. Kumar, learned counsel appearing for the appellants, to provide copies of the paper book in ITA 339/2024 and ITA 373/2024 to Ms. Jain, learned counsel appearing for the 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 14:02:37

respondents. 2. At the joint request of parties, let the appeals be called again on 11.11.2024.

YASHWANT VARMA, J.

RAVINDER DUDEJA, J. SEPTEMBER 3, 2024/vp 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 14:02:37

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