PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 vs. M/S HAVELLS INDIA LTD.

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ITA - 614 / 2023HC Delhi08 November 20231 pages
For Petitioner: SANJAY KUMAR
AI SummaryRemanded

What did the High Court hold?

The High Court of Delhi has not rendered a decision on the merits of the appeal in this excerpt. The order primarily deals with procedural matters. The Court has allowed a miscellaneous application (CM Appl.58000/2023) subject to just exceptions. Furthermore, the Court has directed that the present appeal (ITA 614/2023) be listed along with another appeal (ITA 613/2023) for hearing on January 31, 2024. No findings on any substantive issues or the ratio decidendi have been recorded in this document.

What were the facts?

This judgment concerns an appeal filed by the Principal Commissioner of Income Tax (Central)-2 against an order passed by an authority. The assessee is M/s Havells India Ltd. The specific assessment year(s) and the nature of the order or action under challenge are not detailed in this excerpt. The procedural history indicates that the appeal was filed with the High Court of Delhi. The High Court has listed this appeal along with another related appeal, ITA 613/2023, for a hearing on January 31, 2024. A miscellaneous application (CM Appl.58000/2023) was also allowed, subject to just exceptions.

What were the issues?

The provided excerpt does not contain the specific issues that the Tribunal had to decide, nor does it record the arguments presented by either the assessee or the revenue. Therefore, no questions of law or fact can be identified, and no contentions or reliance on authorities, circulars, or precedents can be stated.

AI-generated summary — verify with the full judgment below

$~33 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 614/2023

PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2

..... Appellant Through: Mr Sanjay Kumar, Sr Standing Counsel with Ms Easha Kadian and Ms Hemlata Rawat, Advs.

versus

M/S HAVELLS INDIA LTD.

..... Respondent

Through: Nemo.

CORAM:

HON'BLE MR. JUSTICE RAJIV SHAKDHER

HON'BLE MR. JUSTICE GIRISH KATHPALIA

O R D E R %

08.11.2023

[Physical Hearing/Hybrid Hearing (as per request)] CM Appl.58000/2023 1. Allowed, subject to just exceptions. ITA 614/2023 2. List the above-captioned matter along with ITA 613/2023 on 31.01.2024.

RAJIV SHAKDHER, J

GIRISH KATHPALIA, J

NOVEMBER 8, 2023/pmc

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 12:33:49

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