RAJASTHAN PRIME STEEL PROCESSING CENTER PRIVATE LIMITED vs. DEPUTY COMMISSIONER OF INCOME TAX

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ITA - 298 / 2025HC Delhi12 August 20251 pages
For Petitioner: NAGESWAR RAO D.D.
AI SummaryRemanded

What did the High Court hold?

The High Court of Delhi has issued notice in the appeal filed by the assessee, Rajasthan Prime Steel Processing Center Private Limited. The Revenue has accepted the notice. The Court has directed that the appeal be listed for hearing on September 9, 2025. This listing is coordinated with a related matter concerning the same assessee for the assessment year 2016-17, which is also scheduled for that date. No decision on the merits of the appeal has been made at this stage. The Court has also allowed an exemption application, subject to all just exceptions, and disposed of it.

What were the facts?

This is an appeal filed by the assessee, Rajasthan Prime Steel Processing Center Private Limited, against an order of the Income Tax Appellate Tribunal (ITAT). The specific order or action being challenged and the assessment year(s) are not detailed in this excerpt. The appeal is before the High Court of Delhi. The Revenue, represented by the Deputy Commissioner of Income Tax, has accepted notice. The High Court has listed this appeal for hearing on September 9, 2025, alongside another matter concerning the same assessee for the assessment year 2016-17.

What were the issues?

The provided text is an interim order of the High Court of Delhi, primarily dealing with the issuance of notice and listing of the appeal. It does not contain any substantive arguments from either the assessee or the Revenue, nor does it frame any specific questions of law or fact that the Tribunal had to decide. Therefore, the issues before the Tribunal and the contentions of the parties are not recorded in this document.

AI-generated summary — verify with the full judgment below

$~86 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 298/2025 RAJASTHAN PRIME STEEL PROCESSING CENTER PRIVATE LIMITED .....Appellant Through: Mr. Nageswar Rao and Mr. Parth, Advs. versus DEPUTY COMMISSIONER OF INCOME TAX .....Respondent Through: Mr. Ruchir Bhatia, SSC with Mr. Anant Mann, JSC & Ms.Aditi Sabharwal, Advocate. CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR O R D E R % 12.08.2025 CM APPL. 49414/2025(Exemption) 1. Exemption is allowed, subject to all just exceptions. 2. The application stands disposed of. ITA 298/2025 3. Issue notice. Notice is accepted by Mr. Ruchir Bhatia, learned counsel for respondent/the Revenue. 4. List on 09.09.2025 when the matter related to the same assessee for the assessment year 2016-17 is listed i.e., ITA 175/2023. V. KAMESWAR RAO, J VINOD KUMAR, J AUGUST 12, 2025 rk 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 13:32:19

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