PR. COMMISSIONER OF INCOME TAX, NOIDA vs. JE ENERGY VENTURES PRIVATE LIMITED (FORMERLY KNOWN AS JUBILANT ENPRO PVT. LTD.)

ITA - 369 / 2025HC Delhi01 September 20251 pages

For Petitioner: PUNEET RAI

AI SummaryRemanded

What did the High Court hold?

The High Court has not decided any substantive issues in this order. It has only granted an exemption application and directed the appellant's counsel to furnish a copy of the appeal paperbook to the respondent's counsel. The matter has been adjourned for further proceedings. No findings on any grounds of appeal, reasoning, or ratio decidendi have been provided. No operative directions beyond the procedural ones have been issued.

What were the facts?

This matter comes before the Delhi High Court concerning Income Tax Appeal (ITA) No. 369/2025. The appellant is the Principal Commissioner of Income Tax, Noida, and the respondent is JE Energy Ventures Private Limited (formerly known as Jubilant Enpro Pvt. Ltd.). The appeal has been filed by the revenue. The current proceedings relate to an application for exemption (CM APPL. 54670/2025), which has been allowed. The respondent's counsel has requested a copy of the appeal paperbook from the appellant's counsel, with a direction for it to be provided during the day. The case has been renotified for September 2, 2025.

What were the issues?

The provided text is an interim order and does not contain the substantive issues that the Tribunal had to decide, nor the arguments presented by the assessee and the revenue. It only records procedural steps and a request for documentation. Therefore, no questions of law or fact, nor any contentions of the parties, are recorded in this order.

AI-generated summary — verify with the full judgment below

$~47 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 369/2025 PR. COMMISSIONER OF INCOME TAX, NOIDA .....Appellant Through: Mr. Puneet Rai, SSC, Mr. Ashvini Kr., Mr. Rishabh Nangia, Mr. Gibran, JSCs. versus JE ENERGY VENTURES PRIVATE LIMITED (FORMERLY KNOWN AS JUBILANT ENPRO PVT. LTD.) .....Respondent Through: Mr Aditya Vohra, Advocate. CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR O R D E R % 01.09.2025 CM APPL. 54670/2025(Exemption) 1. Exemption is allowed, subject to all just exceptions. 2. The application stands disposed of. ITA 369/2025 3. Mr Aditya Vohra, Advocate appearing on behalf of the respondent states that a direction be given to the learned counsel for the appellant for furnishing the copy of the appeal paperbook to him. Let the same be given to him during the course of the day. 4. Renotify on 02.09.2025. V. KAMESWAR RAO, J VINOD KUMAR, J SEPTEMBER 01, 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 15:19:41

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