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

ITA - 577 / 2025HC Delhi06 November 20252 pages

For Petitioner: PUNEET RAI

AI SummaryRemanded

What did the High Court hold?

The provided judgment is an interim order scheduling a future hearing. It does not contain any findings or decisions on the merits of the appeals. The High Court has only addressed procedural matters, allowing exemption applications and renotifying the appeals for November 18, 2025, to allow for the listing of other identical appeals. No substantive issues have been decided, and therefore, no reasoning or ratio decidendi can be extracted from this order.

What were the facts?

The appeals are filed by the Pr. Commissioner of Income Tax-7, Delhi (Revenue) against the respondent, UK Paints India Pvt. Ltd. (Assessee). The appeals concern assessment years not explicitly stated in the provided text. The specific order or action under challenge and the authority that passed it are not detailed. The amount in dispute is also not mentioned. The procedural history indicates that the Revenue's counsel sought a renotification of the hearing date, stating that other appeals with identical issues are yet to be listed and will be ensured for listing on November 18, 2025. The High Court has granted exemption applications and renotified the matter.

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, the questions of law or mixed law and fact, the relevant provisions of the Income Tax Act, and the contentions of the parties, including any authorities, circulars, or precedents relied upon, are not available for analysis.

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 14:03:12

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 14:03:12

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