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

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ITA - 283 / 2023HC Delhi17 May 20232 pages
For Petitioner: ABHISHEK
AI SummaryDismissed

What did the High Court hold?

The High Court held that no substantial question of law arises for its consideration in the present appeal. Consequently, the Court has closed the appeal. The reasoning provided is that the appeal is being disposed of in the same terms as ITA 281/2023, which was also closed by the Court for not raising a substantial question of law. The operative direction is that the appeal and the pending application are disposed of. No specific issue was left undecided; rather, the appeal itself was not admitted for hearing on merits due to the absence of a substantial question of law.

What were the facts?

The appeal has been filed by the Principal Commissioner of Income Tax, Delhi 4 (the revenue) against a common order dated July 31, 2020, passed by the Income Tax Appellate Tribunal (the Tribunal). The appeal pertains to Assessment Year 2012-13 and concerns Nestle India Ltd (the assessee). The revenue is challenging the decision of the Tribunal. The High Court notes that this appeal raises the same issue as another appeal, ITA 281/2023, which was also listed for hearing and has been disposed of by the Court. The Court has indicated that the same outcome will apply to the present appeal.

What were the issues?

1. Whether a substantial question of law arises for consideration before the High Court in relation to the order passed by the Income Tax Appellate Tribunal for Assessment Year 2012-13. Assessee's Contentions: The judgment does not record any specific contentions made by the assessee. Revenue's Contentions: The judgment does not record any specific contentions made by the revenue. However, the filing of the appeal by the revenue indicates their disagreement with the Tribunal's order. The revenue is seeking to challenge the Tribunal's order on grounds that would constitute a substantial question of law.

AI-generated summary — verify with the full judgment below

$~45 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 283/2023 & CM APPL. 25642/2023

PRINCIPAL COMMISSIONER OF INCOME TAX 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) 2012-13 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 283/2023

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 14:01:59

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 283/2023

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 14:01:59

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