PR. COMMISSIONER OF INCOME TAX-7, DELHI vs. PANACEA BIOTEC LTD.

ITA - 4 / 2025HC Delhi08 January 20251 pages

For Petitioner: PUNEET RAI

AI SummaryRemanded

What did the High Court hold?

The High Court of Delhi, in its order dated 08.01.2025, decided to issue notice to the respondent (Panacea Biotec Ltd.) through all permissible modes. The notice is returnable on the next date of hearing. The Court also directed that the present appeal (ITA 4/2025) be listed along with ITA No. 207/2023 on 18.02.2025. The exemption application filed by the Revenue was allowed, subject to all just exceptions, and disposed of. No decision on the merits of the appeal was made at this stage; the proceedings were procedural, focusing on the issuance of notice and listing of the case.

What were the facts?

This judgment concerns an appeal filed by the Pr. Commissioner of Income Tax-7, Delhi (the Revenue) against an order related to Panacea Biotec Ltd. (the Assessee). 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 has filed an appeal (ITA 4/2025) and an application for condonation of delay in refiling (CM APPL. 328/2025). An exemption application (CM APPL. 327/2025) was also filed and allowed. The High Court has issued notice to the respondent (Assessee) and listed the appeal along with another appeal, ITA No. 207/2023, for hearing on 18.02.2025. The Assessee was represented by no one at this hearing.

What were the issues?

The High Court of Delhi was to decide on the issuance of notice to the respondent in the appeal filed by the Revenue. The specific questions of law or fact that the Tribunal had to decide are not recorded in this excerpt. The Revenue was represented by its counsel. The Assessee, however, was not represented by anyone during this hearing, and therefore, their contentions are not recorded.

AI-generated summary — verify with the full judgment below

$~84 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 4/2025 PR. COMMISSIONER OF INCOME TAX-7, DELHI .....Appellant Through: Mr Puneet Rai, SSC, Mr Ashvini Kumar and Mr Rishabh Nangia, SCs and Mr Nikhil Jain, Advocate. versus PANACEA BIOTEC LTD. .....Respondent Through: None. CORAM: HON'BLE THE ACTING CHIEF JUSTICE HON'BLE MR. JUSTICE TUSHAR RAO GEDELA O R D E R % 08.01.2025 CM APPL. 327/2025(Exemption) 1. Exemption is allowed, subject to all just exceptions. 2. The application stands disposed of. ITA 4/2025 & CM APPL. 328/2025(delay condonation in refiling) 3. Issue notice to the respondent through all the permissible modes returnable on the next date of hearing. 4. List along with ITA No.207/2023 on 18.02.2025. VIBHU BAKHRU, ACJ TUSHAR RAO GEDELA, J JANUARY 08, 2025 M Click here to check corrigendum, if any 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 12:43:41

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