COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-2 vs. L. G. ELECTRONICS INC.

ITA - 391 / 2022HC Delhi12 October 20222 pages

For Petitioner: SANJAY KUMAR

AI SummaryRemanded

What did the High Court hold?

The Delhi High Court has not rendered a decision on the merits of the appeal in this excerpt. The order is procedural, directing the issuance of notice to the respondent and granting them permission to file additional documents. The court has also directed both parties to file written synopses before the next date of hearing. The appeal has been listed for further consideration on January 18, 2023. No findings on any issues, reasoning, or operative directions have been provided in this order.

What were the facts?

This case involves an appeal filed by the Commissioner of Income Tax (International Taxation)-2 against L.G. Electronics Inc. The appeal is before the Delhi High Court. The specific assessment year(s) and the order or action under challenge are not detailed in this excerpt. The procedural history indicates that the Revenue filed the appeal and the High Court has issued notice. The respondent (assessee) has accepted notice and is permitted to file additional documents. The matter has been listed for further hearing on January 18, 2023, along with another related appeal. Both parties are directed to file short written synopses.

What were the issues?

The provided text is an interim order from the Delhi High Court and does not contain the specific issues that the Tribunal had to decide, nor the arguments presented by the assessee or the revenue. Therefore, it is not possible to frame the questions of law or mixed law and fact, or to detail the contentions of each side, including any authorities, circulars, or precedents relied upon. The judgment is silent on these aspects.

AI-generated summary — verify with the full judgment below

$~26 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 391/2022 and CM APPL. 43993/2022 COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-2 ..... Appellant Through : Mr. Sanjay Kumar, Senior Standing Counsel for Revenue along with Ms.Easha Kadian, Advocate. versus L. G. ELECTRONICS INC. ..... Respondent Through : Mr. Ankur Goyal, Advocate. CORAM: HON'BLE MR. JUSTICE MANMOHAN HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA O R D E R % 12.10.2022 CM APPL. 43993/2022 (for exemption) Exemption allowed, subject to all just exceptions. Accordingly, the application stands disposed of. ITA 391/2022 Issue notice. Mr. Ankur Goyal, Advocate accepts notice on behalf of the respondent. He prays for and is permitted to place on record additional documents within six weeks. List this matter on 18th January, 2023 along with ITA No. 322/2022. 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 12:44:49

Both parties are directed to file their short written synopsis not exceeding three pages each before the next date of hearing. MANMOHAN, J MANMEET PRITAM SINGH ARORA, J OCTOBER 12, 2022 j 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 12:44:49

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