PR. COMMISSIONER OF INCOME TAX (CENTRAL), GURUGRAM vs. NECTAR LIFE SCIENCES LTD.

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ITA - 266 / 2024HC Delhi10 May 20242 pages
For Petitioner: SANJAY KUMAR
AI SummaryRemanded

What did the High Court hold?

The Delhi High Court has not made a substantive decision on the merits of the appeals. Instead, the Court noted that the ITAT had followed its decision for Assessment Year 2004-05 for the majority of the issues. The Court requested the Revenue's counsel to obtain instructions and inform the Court whether any appeal for AY 2004-05 has been instituted by the Department. The appeals were then adjourned for further hearing. No finding has been made on any specific issue, and no operative directions have been issued beyond adjourning the case. The principle that can be cited from this order pertains to the procedural aspect of how courts handle appeals where the lower tribunal's decision relies on a prior ruling for a different assessment year, and the need for clarity on related appeals.

What were the facts?

The appeals are filed by the Principal Commissioner of Income Tax (Central), Gurugram, against the orders of the Income Tax Appellate Tribunal (ITAT). The respondent is Nectar Life Sciences Ltd. The appeals concern assessment years which are not explicitly stated but are implied to be related to the ITAT's decision for Assessment Year 2004-05. The ITAT, for the majority of issues, followed its prior decision for AY 2004-05. The Department's counsel was asked to obtain instructions on whether an appeal for AY 2004-05 has been instituted. The matters were re-notified for July 16, 2024.

What were the issues?

1. Whether the Income Tax Appellate Tribunal erred in following its decision for Assessment Year 2004-05 for the majority of the issues in the present appeals. The Revenue, through its counsel Mr. Sanjay Kumar, has presented these appeals. The specific contentions of the Revenue are not detailed in the provided text, beyond the fact that they are challenging the ITAT's decision. The Revenue's primary action is to seek clarification on whether an appeal for AY 2004-05, which the ITAT relied upon, has been instituted by the Department. The Respondent, Nectar Life Sciences Ltd., has not presented any arguments as none were recorded.

AI-generated summary — verify with the full judgment below

$~76 & 77 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 266/2024

PR. COMMISSIONER OF INCOME TAX (CENTRAL),

GURUGRAM

..... Appellant

Through: Mr. Sanjay Kumar and Ms.

Easha, Advocates

Versus

NECTAR LIFE SCIENCES LTD.

..... Respondent

Through: None.

77 + ITA 267/2024

PR. COMMISSIONER OF INCOME TAX (CENTRAL),

GURUGRAM

..... Appellant

Through: Mr. Sanjay Kumar and Ms.

Easha, Advocates

Versus

NECTAR LIFE SCIENCES LTD.

..... Respondent

Through: None.

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA

HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR

KAURAV

O R D E R %

10.05.2024

CM APPL 27902/2024 (Exemption) in ITA 267/2024

Allowed, subject to all just exceptions.

The application stands disposed of. ITA 266/2024 & CM APPL 27898/2024 (Delay in filing) ITA 267/2024 & CM APPL 27901/2024 (delay in filing) 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 15:19:13

1.

From a reading of the order of the Income Tax Appellate Tribunal [“ITAT”], we note that for the majority of the issues, it has chosen to follow its decision rendered for Assessment Year [„AY‟] 2004-05. 2. Consequently, we request, Mr. Kumar, learned counsel to obtain instructions and apprise the Court whether any appeal for that AY stands instituted by the Department. 3. Let the appeal be re-notified for 16.07.2024.

YASHWANT VARMA, J.

PURUSHAINDRA KUMAR KAURAV, J. MAY 10, 2024 p’ma 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 15:19:13

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