PRINCIPAL COMMISSIONER OF INCOME TAX DELHI -4 vs. M/S NESTLE INDIA LTD

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ITA - 284 / 2023HC Delhi17 May 20232 pages
For Petitioner: ABHISHEK
AI SummaryDismissed

What did the High Court hold?

The High Court of Delhi held that no substantial question of law arises for its consideration in the present appeal. Consequently, the appeal was disposed of on this basis. The Court noted that this appeal was identical to ITA 281/2023, which had already been disposed of, and therefore, the same result would follow. The operative direction was to close the appeal and dispose of the pending application. No specific issue was left undecided; rather, the appeal was dismissed for not raising a substantial question of law.

What were the facts?

The appellant, Principal Commissioner of Income Tax, Delhi-4, filed an appeal against the common order dated July 31, 2020, passed by the Income Tax Appellate Tribunal (Tribunal). The appeal pertains to Assessment Year 2013-14 and concerns the assessee, M/s Nestle India Ltd. The present appeal is identical to another appeal, ITA 281/2023, which was also listed and disposed of on the same day. The High Court of Delhi is considering the appeal filed by the revenue.

What were the issues?

1. Whether the High Court should entertain the appeal filed by the revenue against the order of the Tribunal, given that no substantial question of law arises for consideration. The revenue, as the appellant, contends that the Tribunal's order is amenable to challenge before the High Court. The assessee, as the respondent, is represented by senior advocates. The judgment does not explicitly detail the specific grounds raised by the revenue or the assessee's counter-arguments, other than the overarching issue of whether a substantial question of law exists.

AI-generated summary — verify with the full judgment below

$~46 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 284/2023 & CM APPL. 25643/2023

PRINCIPAL COMMISSIONER OF INCOME TAX DELHI -4 ..... Appellant Through: Mr Abhishek Maratha, Sr. Standing Counsel with Mr Akshat Singh, Advocate.

versus

M/S 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) 2013-14 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 284/2023

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 14:02:30

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 284/2023

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 14:02:30

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