PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL DELHI -4 vs. NESTLE INDIA LTD

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ITA - 285 / 2023HC Delhi17 May 20232 pages
For Petitioner: ABHISHEK
AI SummaryDismissed

What did the High Court hold?

The High Court found that no substantial question of law arose for its consideration in the present appeal. Therefore, the appeal was closed.

What were the facts?

The Revenue filed an appeal against an order of the Income Tax Appellate Tribunal for Assessment Year 2014-15. The High Court noted that a similar appeal (ITA 281/2023) was disposed of on the same day.

What were the issues?

Whether a substantial question of law arises from the ITAT's order for the High Court to consider.

AI-generated summary — verify with the full judgment below

$~47 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 285/2023 & CM APPL. 25644/2023 PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL DELHI -4

..... Appellant Through: Mr Abhishek Maratha, Sr. Standing Counsel with Mr Akshat Singh, Advocate.

versus

NESTLE INDIA LTD

..... Respondent Through: Mr Ajay Vohra, Senior Advocate with Mr Neeraj Jain, Mr Aniket D. Agarwal, Mr Saksham Singhal and Mr Tavish Varma, Advocates.

CORAM:

HON'BLE MR. JUSTICE RAJIV SHAKDHER

HON'BLE MR. JUSTICE GIRISH KATHPALIA

O R D E R %

17.05.2023

[Physical Hearing/Hybrid Hearing (as per request)] 1. This appeal has been filed by the appellant/ revenue concerning Assessment Year (AY) 2014-15 and impugns a common order dated 31.07.2020 passed by the Income Tax Appellate Tribunal [in short, the Tribunal]. 2. The issue which arises in the present appeal also arises in ITA 281/2023 which was listed on our board today. We have disposed of the said appeal today. 2.1. The same result will follow in the above-captioned appeal. ITA 285/2023

Page 1 of 2 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 12:30:58

3.

Accordingly, this appeal is also closed as no substantial question of law arises for our consideration. 4. The appeal and the pending application are disposed of, in the aforesaid terms.

RAJIV SHAKDHER, J

GIRISH KATHPALIA, J MAY 17, 2023 v

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ITA 285/2023

Page 2 of 2 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 12:30:58

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