COMMISSIONER OF INCOME TAX (INTERNATIONAL TAX)-1, NEW DELHI vs. CARGILL INTERNATIONAL TRADING PTE. LTD.

ITA - 302 / 2025HC Delhi14 August 20252 pages

For Petitioner: PUNEET RAI

AI SummaryRemanded

What did the High Court hold?

The High Court has not made any substantive decision on the merits of the case in this order. It has only taken procedural steps to facilitate the hearing of the appeal. The court has issued notice to the respondent, who has accepted it. Both parties are directed to file written synopses within six weeks, detailing chronological events, documents, and relevant case law. The case has been adjourned to 28.01.2026 for further proceedings. No findings on any substantive issues have been made, and therefore, no ratio decidendi can be extracted from this order. No operative directions beyond procedural steps have been issued.

What were the facts?

This case involves an appeal filed by the Commissioner of Income Tax (International Tax)-1, New Delhi, against Cargill International Trading Pte. Ltd. The appeal is before the High Court of Delhi. The specific assessment year(s) and the order or action under challenge are not detailed in this excerpt. The procedural history indicates that the High Court has issued notice, and the respondent's counsel has accepted it. Both parties have agreed to file written synopses within six weeks, including a chronological list of dates and events, relevant documents, and highlighted judgments. The matter has been renotified for 28.01.2026.

What were the issues?

The provided text is an interim order and does not contain the specific issues that the High Court will decide. It only outlines the procedural steps being taken. Therefore, the questions the Tribunal (in this case, the High Court) had to decide are not recorded. Similarly, the contentions of the assessee and the revenue are not presented in this excerpt. No authorities, circulars, or precedents are mentioned as being relied upon at this stage.

AI-generated summary — verify with the full judgment below

$~21 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 302/2025 COMMISSIONER OF INCOME TAX (INTERNATIONAL TAX)-1, NEW DELHI .....Appellant Through: Mr Puneet Rai, Sr Standing Counsel, Mr Ashvini Kumar, Mr Rishabh Nangia and Mr Girban Naushad, Standing Counsels. versus CARGILL INTERNATIONAL TRADING PTE. LTD. .....Respondent Through: Mr Salil Kapoor, Mr Sumit Lalchandani and Ms Ananya Kapoor, Advocates. CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR O R D E R % 14.08.2025 CM APPL. 49984/2025(Exemption) 1. Exemption is allowed, subject to all just exceptions. 2. The application stands disposed of. ITA 302/2025 3. Issue notice. Mr Salil Kapoor, Advocate accepts notice on behalf of the respondent. 4. It has been agreed by the learned counsel for the parties that they shall file their respective written synopsis not exceeding five pages, giving a chronological list of dates and events and relevant documents, if any, alongwith duly highlighted judgments setting out the proposition of law 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 12:03:25

therein, which they wish to rely upon within the period of six weeks. 5. Renotify on 28.01.2026. V. KAMESWAR RAO, J VINOD KUMAR, J AUGUST 14, 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 12:03:25

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