PR. COMMISSIONER OF INCOME TAX-7, DELHI vs. UK PAINTS INDIA PVT. LTD.

ITA - 576 / 2025HC Delhi06 November 20252 pages

For Petitioner: PUNEET RAI

AI SummaryRemanded

What did the High Court hold?

The provided judgment does not contain any findings or decisions on the merits of the appeals. The High Court has only addressed procedural matters, specifically the listing of the appeals. The court has allowed exemption applications and has renotified the appeals for a future date, 18.11.2025, to be heard along with other appeals involving identical issues. No substantive issues have been decided, and therefore, no ratio decidendi or operative directions have been issued.

What were the facts?

These are three appeals filed by the Pr. Commissioner of Income Tax-7, Delhi (Revenue) against UK Paints India Pvt. Ltd. (Assessee). The appeals concern assessment years that are not specified in the provided text. The appeals challenge orders or actions passed by authorities which are also not detailed. The amount in dispute is not stated. The procedural history indicates that the Revenue seeks to have these appeals listed along with other appeals involving identical issues. The High Court has granted exemptions in related applications and has renotified the matters for further hearing.

What were the issues?

The provided text does not contain the specific issues that the Tribunal had to decide, nor does it record the arguments made by either the Assessee or the Revenue. Therefore, no questions of law or fact can be framed, and no contentions or reliance on authorities can be detailed. The judgment is silent on these aspects.

AI-generated summary — verify with the full judgment below

$~85, 86 & 88 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 576/2025 CM APPL. 68944/2025 CM APPL. 68945/2025 + ITA 577/2025 CM APPL. 68948/2025 CM APPL. 68949/2025 + ITA 579/2025 CM APPL. 68983/2025 CM APPL. 68984/2025 PR. COMMISSIONER OF INCOME TAX-7, DELHI.....Appellant Through: Mr. Puneet Rai, SSC with Mr. Ashvini Kumar, Mr. Rishabh Nangia and Mr. Gibran Naushad, Advs. versus UK PAINTS INDIA PVT. LTD. .....Respondent Through: Mr. Ajay Vohra, Sr. Adv. with Mr. Vaibhav Kulkarni, Mr. Akash Shukla and Mr. Himanshu Aggarwal, Advs. CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR O R D E R %

06.11.2025 CM APPL. 68943/2025, CM APPL. 68947/2025 & CM APPL. 68982/2025 (Exemption) 1. Exemption allowed, subject to just exceptions. 2. The applications are disposed of. ITA 576/2025 CM APPL. 68944/2025 CM APPL. 68945/2025, ITA 577/2025 CM APPL. 68948/2025 CM APPL. 68949/2025 & ITA 579/2025 CM APPL. 68983/2025 CM APPL. 68984/2025 3. Mr. Puneet Rai, learned Senior Standing Counsel appearing for 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 14:01:40

appellant states that there are other appeals involving identical issues, which are yet to be listed. He states that he shall ensure listing of those appeals on 18.11.2025. 4. Renotify on 18.11.2025. V. KAMESWAR RAO, J VINOD KUMAR, J NOVEMBER 06, 2025 cd 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 14:01:40

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