PR. COMMISSIONER OF INCOME TAX, DELHI-7 vs. TULIP INFRATECH PRIVATE LIMITED

ITA - 364 / 2025HC Delhi29 August 20251 pages

For Petitioner: PUNEET RAI

AI SummaryRemanded

What did the High Court hold?

The High Court has issued notice to the respondent (Tulip Infratech Private Limited) on the appeal filed by the Revenue. The Court has not made any findings on the merits of the case or the issues raised by the Revenue. The primary action taken is procedural – directing the issuance of notice to the assessee, making the appeal returnable on January 13, 2026. The Court has also allowed the Revenue's exemption application. No specific finding on any issue has been recorded, nor has any ratio been established at this stage. The operative direction is to list the matter for further hearing after the respondent files their response.

What were the facts?

The Pr. Commissioner of Income Tax, Delhi-7 (Revenue) has filed an appeal before the High Court of Delhi against an order passed by the Income Tax Appellate Tribunal (ITAT). The Revenue contends that the ITAT relied on the assessee's own case for Assessment Year 2011-12, where the Revenue's appeal was dismissed. An appeal against that specific ITAT order is currently pending before this Court in ITA No. 707/2017. The present appeal concerns Tulip Infratech Private Limited (Assessee). The specific assessment year(s) and the amount in dispute are not explicitly stated in this order. The procedural history involves the Revenue filing the present appeal after the ITAT's decision.

What were the issues?

1. Whether the ITAT erred in relying on the assessee's own case for Assessment Year 2011-12, where the Revenue's appeal was dismissed, for deciding the present appeal. Assessee's contentions: Not recorded. Revenue's contentions: The Revenue argues that the ITAT's reliance on the assessee's own case for AY 2011-12, where the Revenue's appeal was rejected, is erroneous. The Revenue highlights that an appeal against that specific ITAT order is pending before this Court in ITA No. 707/2017, implying that the issue is still sub-judice and the precedent may not be settled. The Revenue seeks to challenge the ITAT's decision based on this reliance.

AI-generated summary — verify with the full judgment below

$~17 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 364/2025 PR. COMMISSIONER OF INCOME TAX, DELHI-7 .....Appellant Through: Mr. Puneet Rai, SSC with Mr. Ashvini Kr., Mr. Rishabh Nangia, Mr. Gibran, JSC. versus TULIP INFRATECH PRIVATE LIMITED .....Respondent Through: CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR O R D E R % 29.08.2025 CM APPL. 54203/2025(Exemption) 1. Exemption is allowed, subject to all just exceptions. 2. The application stands disposed of. ITA 364/2025 CM APPL. 54204/2025 CM APPL. 54205/2025 3. Mr. Puneet Rai, learned Senior Standing Counsel appearing for the appellant would submit that the Tribunal had relied upon the assessee’s own case for the Assessment Year 2011-12 wherein the appeal filed by the Revenue was rejected. An appeal against the same is pending consideration before this Court in ITA No. 707/2017. 4. Issue notice to the respondents through all permissible modes, returnable on 13.01.2026. V. KAMESWAR RAO, J VINOD KUMAR, J AUGUST 29, 2025 tg 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 13:14:24

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