PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 vs. M/S JAY NIKKI INDUSTRIES LTD.

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ITA - 386 / 2024HC Delhi25 July 20242 pages
For Petitioner: SANJAY KUMAR
AI SummaryRemanded

What did the High Court hold?

The High Court has not decided the substantive issues of the appeals on merits. Instead, it has ordered that the present appeals (ITA 386/2024 and ITA 387/2024) be tagged with ITA 354/2024. The matters are directed to be called on August 7, 2024. The exemption applications filed by the appellant (revenue) have been allowed, subject to all just exceptions. No findings have been recorded on the merits of the case, nor has any relief been granted or denied. The core issues remain undecided at this stage.

What were the facts?

The appeals are filed by the Pr. Commissioner of Income Tax (Central) against orders passed by an unnamed authority. The respondents are M/s Jay Nikki Industries Ltd. and M/s Jay Auto Components Ltd. The assessment years are not specified. The appeals are tagged with ITA 354/2024, and the next hearing is scheduled for August 7, 2024. The revenue is represented by Mr. Sanjay Kumar, SSC, and Ms. Esha, Adv. The respondents are not represented. Exemption applications in both appeals have been allowed.

What were the issues?

1. Whether the High Court has jurisdiction to entertain the present appeals, given the procedural history and the stage of the proceedings (mixed question of law and fact, concerning the maintainability of the appeal). 2. Whether the appeals raise substantial questions of law warranting admission (question of law). Assessee's Arguments: Not recorded in the judgment. Revenue's Arguments: The revenue, through its counsel, has presented the appeals before the High Court. The judgment does not explicitly detail the revenue's specific arguments on the merits of the case or the substantial questions of law they contend arise. However, the filing of the appeals implies a contention that there are substantial questions of law to be decided.

AI-generated summary — verify with the full judgment below

$~130 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 386/2024, CM APPL. 41734/2024

PR. COMMISSIONER OF INCOME TAX (CENTRAL) -2

.....Appellant

Through: Mr. Sanjay Kumar, SSC with Ms. Esha, Adv.

Versus

M/S JAY NIKKI INDUSTRIES LTD. .....Respondent

Through: None. 131 + ITA 387/2024, CM APPL. 41736/2024

PR. COMMISSIONER OF INCOME TAX (CENTRAL) -2

.....Appellant

Through: Mr. Sanjay Kumar, SSC with Ms. Esha, Adv.

Versus

M/S JAY AUTO COMPONENTS LTD. .....Respondent

Through: None.

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA

HON'BLE MR. JUSTICE RAVINDER DUDEJA

25.07.2024 O R D E R

CM APPL. 41733/2024 (Exemption) in ITA 386/2024 & CM APPL. 41735/2024 (Exemption) in ITA 387/2024 Allowed, subject to all just exceptions.

These applications stand disposed of.

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 14:03:59

ITA 386/2024 & ITA 387/2024

Since the issues raised here are common to those which form subject matter of ITA 354/2024, let the instant appeals stand tagged with the aforesaid matter to be called on 07.08.2024.

YASHWANT VARMA, J.

RAVINDER DUDEJA, J. JULY 25, 2024/neha

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 14:03:59

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