PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 vs. RAMA ALLIED PRODUCTS MARKETING PVT. LTD.

ITA - 326 / 2024HC Delhi08 July 20242 pages

For Petitioner: SANJAY KUMAR

AI SummaryRemanded

What did the High Court hold?

The Delhi High Court has not made any decision on the merits of the appeals in this excerpt. The Court was informed that identical issues are involved in ITA 277/2024. Consequently, the Court ordered that these two appeals (ITA 326/2024 and ITA 327/2024) be tagged along with ITA 277/2024. The combined appeals are scheduled to be called on August 31, 2024. No findings have been reached, no reasoning has been provided, and no operative directions have been issued beyond adjourning the matter.

What were the facts?

These are two appeals filed by the Pr. Commissioner of Income Tax (Central)-2 against Rama Allied Products Marketing Pvt. Ltd. The appeals concern identical issues that are also the subject matter of another appeal, ITA 277/2024. The present appeals have been filed challenging an order or action by an authority, though the specific nature of the challenge and the assessment year(s) are not detailed in this excerpt. The procedural history indicates that these appeals are being tagged along with ITA 277/2024 for a future hearing.

What were the issues?

The Tribunal was not required to decide any issues in this excerpt. The appeals were adjourned for a future hearing. The excerpt does not record any arguments made by either the assessee or the revenue. Therefore, there are no specific questions of law or fact to be decided, nor any contentions or reliance on authorities, circulars, or precedents by either party.

AI-generated summary — verify with the full judgment below

$~61 & 62 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 326/2024 PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2

.....Appellant Through: Mr. Sanjay Kumar and Ms. Easha, Advocates. versus RAMA ALLIED PRODUCTS MARKETING PVT. LTD. .....Respondent Through: Mr. Somil Agrawal and Mr. Dushyant Agrawal, Advocates. 62 + ITA 327/2024 PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2

.....Appellant Through: Mr. Sanjay Kumar and Ms. Easha, Advocates. versus RAMA ALLIED PRODUCTS MARKETING PVT. LTD. .....Respondent Through: Mr. Somil Agrawal and Mr. Dushyant Agrawal, Advocates. CORAM: HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE RAVINDER DUDEJA O R D E R %

08.07.2024 CM APPL. 37350/2024 (Ex.) in ITA 327/2024 Allowed, subject to all just exceptions. Application stands disposed of. ITA 326/2024 & ITA 327/2024 1. We are informed that identical issues form subject matter of ITA 277/2024. 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 12:07:13

Consequently, let these two appeals be tagged along with aforesaid ITA 277/2024 to be called on the date fixed i.e. 31.08.2024. YASHWANT VARMA, J. RAVINDER DUDEJA, J. JULY 8, 2024/vp 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 12:07:13

Recent GST High Court judgments

Search GST case law →