THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -1 vs. CAIRN UK HOLDING LTD.

ITA - 46 / 2025HC Delhi28 February 20252 pages

For Petitioner: RUCHIR BHATIA

AI SummaryDismissed

What did the High Court hold?

The Delhi High Court held that the substantial questions of law raised in the present appeal were no longer res integra, having been decided by a co-ordinate bench of the same court in the case of Cairn UK Holdings Ltd. vs. Director of Income-tax (2013) 38 taxmann.com 179 (Delhi). The revenue's counsel conceded that based on this precedent, no substantial question of law arises for consideration in the current appeal. Consequently, the Court found the appeal to be unmerited. The ratio decidendi is that where a substantial question of law has been authoritatively decided by a co-ordinate bench, subsequent appeals raising identical questions are likely to be dismissed on the same grounds, without re-adjudication. The appeal was dismissed, and pending applications were also disposed of.

What were the facts?

The appeal is filed by the Commissioner of Income Tax - International Taxation -1 against the order dated 08.07.2022 passed by the Income Tax Appellate Tribunal (ITAT) concerning the Assessment Year (AY) 2012-13 for the assessee, Cairn UK Holding Ltd. The revenue's counsel acknowledged that the substantial questions of law raised in the appeal have already been decided against the revenue by a co-ordinate bench of the Delhi High Court in the case of Cairn UK Holdings Ltd. vs. Director of Income-tax (2013) 38 taxmann.com 179 (Delhi). Consequently, the revenue conceded that no substantial question of law arises for consideration in the present appeal.

What were the issues?

1. Whether the substantial questions of law raised in the appeal are res integra and require adjudication by this Court, concerning the order of the ITAT dated 08.07.2022 for AY 2012-13. Assessee's Contention: Not recorded in the judgment. Revenue's Contention: The substantial questions of law raised in the appeal are no longer res integra and have been decided against the appellant/revenue by a co-ordinate bench of this Court in Cairn UK Holdings Ltd. vs. Director of Income-tax; (2013) 38 taxmann.com 179 (Delhi). Therefore, no substantial question of law arises in the present appeal.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

$~15 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 46/2025 CM APPL. 11964-11965/2025 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -1

.....Appellant Through: Mr. Ruchir Bhatia, SSC with Mr.Anant Mann, JSC along with Mr.Aditi Sabharwal and Mr.Abhishek Anand, Advs.

versus

CAIRN UK HOLDING LTD.

.....Respondent

Through: None.

CORAM:

HON'BLE THE CHIEF JUSTICE

HON'BLE MR. JUSTICE TUSHAR RAO GEDELA

O R D E R %

28.02.2025

The present appeal has been filed under Section 260A of the Income Tax Act, 1961 assailing the order dated 08.07.2022 passed by the Income Tax Appellate Tribunal (ITAT) in respect of the respondent/Assessee for the Assessment Year (AY) 2012-13. 2. Mr. Ruchir Bhatia, learned senior standing counsel for revenue fairly states that the substantial questions of law raised in this appeal are no more res integra and has been decided against the appellant/revenue by the judgements passed by a Co-ordinate Bench of this Court in Cairn UK Holdings Ltd. vs. Director of Income-tax; (2013) 38 taxmann.com 179 (Delhi). 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 14:04:31

Predicated thereon, he candidly submits that no substantial question of law is made out in the present appeal. 4. In view of the aforesaid, this Court is of the considered opinion that the present appeal is unmerited and is dismissed alongwith pending applications.

DEVENDRA KUMAR UPADHYAYA, CJ

TUSHAR RAO GEDELA, J FEBRUARY 28, 2025/rl 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 14:04:31

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