What did the High Court hold?

The High Court directed both the Revenue and the Assessees to file complete paper books, including written submissions made before the ITAT. The matter was adjourned for further hearing.

The Delhi High Court heard multiple appeals filed by the Revenue against M/s Vatika Limited and UK Paints India Pvt. Ltd. The court noted the issue of delay in filing appeals by the Revenue in the Vatika Limited cases.

What were the issues?

The primary issue was the delay in filing appeals by the Revenue. The court also needed to examine the merits of the ITAT's decisions in these cases.

PCIT vs Vatika Limited | Delhi High Court 2025

$~1,2,10,83,85, & 98 (six cases of Vatika Limited) 5 to 9 (five cases of UK Paints) * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 744/2025 + ITA 745/2025 + ITA 735/2025 + ITA 747/2025 + ITA 754/2025 + ITA 756/2025 PR. COMMISSIONER OF INCOME TAX, (CENTRAL), GURUGRAM .....Appellant Through: Mr. Puneet Rai, SSC, Mr. Gibran Naushad, JSC , Mr. Ashvini Kumar, Mr. Rishabh Nangia, Advocates. versus M/S VATIKA LIMITED .....Respondent Through: Mr C S Aggarwal, Senior Advocate with Mr Madhur Aggarwal, Advocate. WITH + ITA 576/2025 + ITA 577/2025 + ITA 579/2025 + ITA 716/2025 + ITA 718/2025 PR. COMMISSIONER OF INCOME TAX-7, DELHI .....Appellant Through: Mr. Puneet Rai, SSC, Mr. Ashvini Kr., Mr. Rishabh Nangia, JSCs and Mr Nikhil Jain, Advocate. versus UK PAINTS INDIA PVT. LTD. .....Respondent Through: Mr Ajay Vohra, Sr Advocate with Mr Vaibhav Kulkarni and Mr Akash Shukla, Advocates. 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 14:03:01

CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR O R D E R % 17.12.2025 CM APPL. 79551/2025(Exemption) in ITA 754/2025 CM APPL. 79778/2025(Exemption) in ITA 756/2025 1. Exemptions are allowed, subject to all just exceptions. 2. The application stand disposed of. ITA 744/2025 CM APPL. 78549/2025 ITA 745/2025 CM APPL. 78555/2025 ITA 735/2025 CM APPL. 77201/2025 ITA 747/2025 CM APPL. 78866/2025 ITA 754/2025 CM APPL. 79552/2025 ITA 756/2025 CM APPL. 79779/2025 ITA 576/2025 CM APPL. 68944-45/2025 ITA 577/2025 CM APPL. 68948-49/2025 ITA 579/2025 CM APPL. 68983-84/2025 ITA 716/2025 CM APPL. 76055-56/2025 ITA 718/2025 CM APPL. 76085-86/2025 3. We have heard Mr Puneet Rai, learned counsel for the Appellant/ Revenue, Mr C S Aggarwal, learned Senior Counsel appearing for Vatika Limited, and Mr Ajay Vohra, learned Senior Counsel appearing for UK Paints in these appeals. 4. Appropriate shall be that complete copy of the paper book as filed before the Income Tax Appellate Tribunal (ITAT) in respect of all the appeals are filed. 5. It is agreed by the learned Senior Counsel appearing for the Assessee that they shall file on record complete paperbooks including the written submissions filed by them before the ITAT. Let the same be filed within a period of three weeks from today. 6. Mr Aggarwal, learned Senior Counsel has raised the issue of delay in 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 14:03:01

filing the appeals in the case of Vatika Limited. 7. Renotify these appeals on 27.01.2026. V. KAMESWAR RAO, J VINOD KUMAR, J DECEMBER 17, 2025 M 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 14:03:01

PR. COMMISSIONER OF INCOME TAX (CENTRAL), GURUGRAM vs. VATIKA LIMITED

What did the High Court hold?

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