PR. COMMISSIONER OF INCOME TAX-12, DELHI vs. M/S AMBIKA INTERNATIONAL
What did the High Court hold?
The High Court requested the appellant's counsel to provide paper books to the respondent's counsel. The matters were adjourned to a later 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.
What were the issues?
The primary issue revolves around the delay in refilling the appeals and the subsequent procedural steps to be taken for their adjudication.
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.
+ 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.
+ 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 14:03:36
Through: Ms. Shreya Jain and Mr. Gaurav Tanwar, Advocates.
+ 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.
+ 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 14:03:36
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 14:03:36
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