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

ITA - 579 / 2025HC Delhi06 November 20252 pages

For Petitioner: PUNEET RAI

AI SummaryRemanded

What did the High Court hold?

The High Court has not made any decision on the merits of the appeals. The order primarily deals with procedural matters. The Court has allowed exemption applications filed by the parties. The Revenue's counsel informed the Court that there are other appeals with identical issues pending listing. Consequently, the Court has renotified the matters for a future date, 18.11.2025, to allow for the listing of these other appeals. No findings on any substantive issues have been recorded, and no operative directions have been issued beyond adjourning the hearing.

What were the facts?

These are three appeals filed by the Pr. Commissioner of Income Tax-7, Delhi (the Revenue) against UK Paints India Pvt. Ltd. (the Assessee). The appeals are for assessment years not specified in the order. The specific order or action under challenge and the authority that passed it are not detailed. The amount in dispute is also not stated. The procedural history indicates that the Revenue is seeking to have these appeals listed, along with other identical appeals, on a future date. The High Court has granted exemption applications and renotified the matters for hearing.

What were the issues?

The judgment does not record any specific issues that the Tribunal had to decide, nor does it mention any arguments made by either the Assessee or the Revenue. The appeals are listed for further hearing, and the Revenue's counsel indicated that other appeals with identical issues are yet to be listed. Therefore, no questions of law or fact were decided, and no contentions were recorded in this order.

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 14:03:56

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 14:03:56

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