THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 vs. TURNER BROADCASTING SYSTEM ASIA PACIFIC INC.

ITA - 445 / 2023HC Delhi11 August 20232 pages

For Petitioner: RUCHIR BHATIA

AI SummaryRemanded

What did the High Court hold?

The High Court decided to list the captioned appeals for hearing on October 16, 2023. This decision was based on the information provided by the revenue that notices have already been issued for its appeals concerning other Assessment Years (2009-10 to 2015-16) and that these appeals are scheduled for the same date. The court's reasoning is to ensure procedural efficiency and to hear related matters together. No specific findings on the merits of the income tax disputes for AYs 2016-17 and 2017-18 were made, as the order pertains solely to the listing of the appeals. The operative direction is to list the appeals on the specified date.

What were the facts?

The appeals before the Delhi High Court concern Assessment Years (AYs) 2016-17 and 2017-18. The appellant is the Commissioner of Income Tax - International Taxation -3, and the respondent is Turner Broadcasting System Asia Pacific Inc. The revenue has filed these appeals. The court was informed that for other AYs (2009-10, 2010-11, 2011-12, 2012-13, 2013-14, and 2015-16), notices have been issued in the revenue's appeals, which are scheduled for hearing on October 16, 2023. Consequently, the present appeals were also listed for the same date.

What were the issues?

The primary issue is the listing of the appeals for hearing. The court needs to decide on which date these appeals concerning AYs 2016-17 and 2017-18 should be heard. The revenue, through its senior standing counsel Mr. Ruchir Bhatia, informed the court that notices have been issued for its appeals for other Assessment Years (2009-10 to 2015-16) and that these appeals are listed for October 16, 2023. The revenue's contention is that the present appeals should also be listed on the same date for efficient management of related matters. The respondent, Turner Broadcasting System Asia Pacific Inc., through its counsel Mr. Rohan Khare, has not recorded any specific argument against this proposed listing date.

AI-generated summary — verify with the full judgment below

$~44 & 46 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 443/2023 + ITA 445/2023 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3

..... Appellant Through: Mr Ruchir Bhatia, Sr. Standing Counsel.

versus

TURNER BROADCASTING SYSTEM ASIA PACIFIC INC.

..... Respondent

Through: Mr Rohan Khare, Advocate.

CORAM:

HON'BLE MR JUSTICE RAJIV SHAKDHER

HON'BLE MS JUSTICE TARA VITASTA GANJU

O R D E R %

11.08.2023 [Physical Hearing/Hybrid Hearing (as per request)] CM APPL. 41210/2023 in ITA 445/2023 1. Allowed, subject to just exceptions. ITA 443/2023 ITA 445/2023 2. These appeals concern Assessment Years (AYs) 2016–17 [in ITA 443/2023] and 2017-18 [in ITA 445/2023]. 3. We are informed by Mr Ruchir Bhatia, learned senior standing counsel, who appears on behalf of the appellant/revenue, that for the other AYs i.e., AYs 2009-10, 2010-11, 2011-12, 2012-13, 2013-14 and 2015-16, notice has been issued in the appeals preferred by the appellant/revenue, which are listed before the court on 16.10.2023. ITA 443/2023 & connected appeal

page 1 of 2 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 12:45:11

Accordingly, list the above-captioned appeals on the same date i.e., 16.10.2023

RAJIV SHAKDHER, J

TARA VITASTA GANJU, J

AUGUST 11, 2023 / tr

Click here to check corrigendum, if any

ITA 443/2023 & connected appeal

page 2 of 2 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 12:45:11

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