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

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ITA - 286 / 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 appeal was closed. The Court's reasoning was based on the fact that a connected appeal, ITA 281/2023, which presented the same issue, had already been disposed of with the same outcome. Therefore, the same result was directed to follow for the present appeal. The operative direction was to close the appeal and dispose of the pending application. 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 is filed by the Principal Commissioner of Income Tax, Delhi-4 (Revenue) against the Income Tax Appellate Tribunal's (Tribunal) order dated July 31, 2020, concerning Assessment Year 2012-13. The assessee is Nestle India Ltd. The Revenue challenges the Tribunal's decision. The present appeal is identical to ITA 281/2023, which was also listed and disposed of on the same day. The High Court noted that the same result would follow in this appeal as in the other connected matter.

What were the issues?

1. Whether a substantial question of law arises for consideration in the appeal filed by the Revenue against the Tribunal's order dated July 31, 2020, concerning Assessment Year 2012-13. Assessee's Contention: The judgment does not record any specific contentions made by the assessee, Nestle India Ltd. Revenue's Contention: The Revenue has filed the present appeal challenging the order of the Tribunal. The judgment does not detail the specific grounds or arguments raised by the Revenue, other than the fact that they are appealing the Tribunal's order.

AI-generated summary — verify with the full judgment below

$~48 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 286/2023 & CM APPL. 25692/2023

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 286/2023

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 12:31:07

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 286/2023

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 12:31:07

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