PR. COMMISSIONER OF INCOME TAX -7 vs. THE FERTILIZER CORPORATION OF INDIA LTD.

ITA - 245 / 2024HC Delhi01 May 20241 pages

For Petitioner: PUNEET RAI

AI SummaryRemanded

What did the High Court hold?

The High Court of Delhi did not decide any substantive issues in this matter. Instead, based on the appellant's submission that similar questions are likely to arise in other appeals scheduled for hearing on May 17, 2024, the court directed that this appeal be included on its board for that date. No findings were made, no reasoning was provided, and no operative directions were issued beyond adjourning the hearing. The court did not decide any issue on merits.

What were the facts?

This matter concerns an appeal filed by the Pr. Commissioner of Income Tax -7 against an order or action not specified in the provided text. The respondent is The Fertilizer Corporation of India Ltd. The appeal is filed before the High Court of Delhi. The procedural history indicates that the appellant's counsel informed the court that similar questions are likely to arise in other appeals scheduled for hearing on May 17, 2024. Consequently, the court decided to include this appeal on its board for that date. No specific assessment year(s) or amount in dispute are mentioned.

What were the issues?

The judgment does not explicitly frame specific questions of law or fact for the Tribunal to decide. It also does not record the contentions of either the assessee or the revenue. The only procedural aspect mentioned is the appellant's counsel apprising the court that similar questions are likely to arise in other appeals posted for hearing on a future date. Therefore, no specific issues or arguments can be extracted from the provided text.

AI-generated summary — verify with the full judgment below

$~187 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 245/2024, CM APPLs. 25231/2024 & 25232/2024

PR. COMMISSIONER OF INCOME TAX -7 ..... Appellant Through: Mr. Puneet Rai, SSC with Mr. Ashvini Kumar, Mr. Rishabh Nangia, Advs.

versus

THE FERTILIZER CORPORATION OF INDIA LTD. ..... Respondent

Through: None.

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA

HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR

KAURAV

O R D E R %

01.05.2024 CM APPL. 25230/2024 (Exemption) Allowed, subject to all just exceptions. Application is disposed of. ITA 245/2024, CM APPLs. 25231/2024 & 25232/2024

Mr. Rai, learned counsel appearing in support of the appeal, apprises us that similar questions raised inter partes are likely to come up in appeals which are posted for 17.05.2024. Consequently, let this appeal be included on our board of that date.

YASHWANT VARMA, J.

PURUSHAINDRA KUMAR KAURAV, J. MAY 01, 2024/neha 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 14:16:00

Recent GST High Court judgments

Search GST case law →