PRINCIPAL COMMISSIONER OF INCOME TAX DELHI-20 vs. HULASH CHAND

ITA - 267 / 2025HC Delhi04 August 20251 pages

For Petitioner: ABHISHEK

AI SummaryRemanded

What did the High Court hold?

The High Court has not made any decision on the merits of the appeal. The Court has only addressed procedural matters. The application for exemption filed by the Revenue has been allowed. Notice has been issued to the respondent (assessee) for a future date. Therefore, no finding on any substantive issue has been reached, and no ratio decidendi can be extracted from this order. The operative direction is to issue notice and list the matter for further hearing.

What were the facts?

This case involves an appeal filed by the Principal Commissioner of Income Tax, Delhi-20 (the Revenue) against an order not specified in the provided text. The assessee is Hulash Chand. The appeal is filed before the High Court of Delhi. The procedural history indicates that the Revenue has filed an application for exemption (CM APPL. 47297/2025), which has been allowed. The Court has also issued notice to the respondent (assessee) through all permissible modes, with the returnable date set for December 9, 2025. No specific assessment year or amount in dispute is mentioned in the provided excerpt.

What were the issues?

1. Whether the High Court should entertain the appeal filed by the Revenue, given the limited information provided in the excerpt regarding the lower authority's order and the grounds of appeal. (Question of law) The Revenue's contention is not recorded in the provided text. The Respondent (assessee) has not presented any arguments as none appeared before the court.

AI-generated summary — verify with the full judgment below

$~63 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 267/2025 PRINCIPAL COMMISSIONER OF INCOME TAX DELHI-20 .....Appellant Through: Mr Abhishek Maratha, SSC, Mr Apoorv Aggarwal, JSC, Ms Nupur Sharma, Mr Gaurav Singh, Mr Bhanukaran Singh Jodha, Ms Muskan Goel, Mr Himanshu Gaur and Mr Nischay Purohit, Advocates versus HULASH CHAND .....Respondent Through: None. CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR O R D E R %

04.08.2025 CM APPL. 47297/2025(Exemption) 1. Exemption is allowed, subject to all just exceptions. 2. The application stands disposed of. ITA 267/2025 3. Issue notice to the respondent through all permissible modes, returnable on 09.12.2025. V. KAMESWAR RAO, J VINOD KUMAR, J AUGUST 04, 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 11:49:47

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