SMT. SHIVANI MADAN vs. PR. COMMISSIONER OF INCOME TAX, DELHI-01 & ANR.

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ITA - 573 / 2023HC Delhi10 October 20231 pages
For Petitioner: PRATEEK KUMAR
AI SummaryPartly Allowed

What did the High Court hold?

The High Court did not decide any substantive issues on the merits of the appeal. The Court allowed a miscellaneous application (CM No. 52431/2023) subject to the condition that the appellant files legible copies of the annexures at least three days before the next hearing. The main appeal (ITA 573/2023) along with other applications were adjourned to October 20, 2023, at the appellant's request. Additionally, the appellant was directed to file on record the assessment order passed, if any, concerning her husband. No findings or reasoning on the core tax dispute were provided in this order.

What were the facts?

The appellant, Smt. Shivani Madan, has filed an appeal before the Delhi High Court. The appeal is against an order or action by the Principal Commissioner of Income Tax, Delhi-01, and another respondent. The specific assessment year(s) and the amount in dispute are not recorded in this order. The procedural history indicates that the appellant requested an adjournment. The Court allowed a miscellaneous application (CM No. 52431/2023) subject to the appellant filing legible copies of annexures. The main appeal (ITA 573/2023) and related applications were listed for a future date, and the appellant was directed to place on record the assessment order, if any, pertaining to her husband.

What were the issues?

The High Court was not called upon to decide any substantive issues of law or fact in this order. The matter was adjourned at the request of the appellant's counsel. The primary procedural matter addressed was the appellant's request for listing the case on a later date and the condition for filing legible annexures. The Court also directed the appellant to produce the assessment order of her husband. No arguments from either the appellant or the revenue on the merits of the case were recorded in this order.

AI-generated summary — verify with the full judgment below

$~37 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 573/2023

SMT. SHIVANI MADAN

..... Appellant

Through:

versus

PR. COMMISSIONER OF INCOME TAX, DELHI-01 & ANR.

..... Respondents

Through: Mr Sunil Agarwal, Sr. Standing

Counsel with Mr Shivansh B. Pandya,

Jr. Standing Counsel and Mr Utkarsh

Tiwari, Adv.

CORAM:

HON'BLE MR. JUSTICE RAJIV SHAKDHER

HON'BLE MR. JUSTICE GIRISH KATHPALIA

O R D E R %

10.10.2023 [Physical Hearing/Hybrid Hearing (as per request)] CM No. 52431/2023 1. Allowed, subject to the appellant filing legible copies of the annexures, at least three days before the next date of hearing. ITA 573/2023 & CM APPLS. 52432/2023 & 52433/2023 2. At the request of counsel for the appellant, list the matter on 20.10.2023. 3. Meanwhile, counsel for the appellant will also place on record the assessment order passed, if any, qua the husband of appellant herein.

RAJIV SHAKDHER, J

GIRISH KATHPALIA, J OCTOBER 10, 2023/RY 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 12:50:06

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