APOORVA EXTRUSION PVT. LTD. vs. CENTRAL-3,

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ITA/329/2015HC Delhi29 May 20152 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Delhi, in view of the statement made by the learned counsel for the appellants, allowed the withdrawal of the appeals. The Court directed that the appellant's right to question the correctness of the additions made in the course of proceedings under Section 153 is reserved. The operative direction was that the appeals are dismissed as withdrawn. No specific finding was made on the merits of the additions themselves, as the appeals were withdrawn. The principle that can be cited is that a party can withdraw their appeal, and their right to challenge certain aspects may be preserved, subject to the court's discretion and specific directions.

What were the facts?

The appeals were filed by Anshika Investment Pvt. Ltd. and Apoorva Extrusion Pvt. Ltd. (collectively referred to as the appellants) against the respondent, Pr. Commissioner of Income Tax, Central-3. The appeals were before the High Court of Delhi. The specific assessment years are not explicitly stated in the provided text. The matter concerns additions made in the course of proceedings under Section 153 of the Income Tax Act. The procedural history indicates that after some hearing, the appellants' counsel stated they would withdraw the appeals and requested the CIT(Appeals) to consider the legality and merits of the additions.

What were the issues?

1. Whether the High Court should allow the withdrawal of the appeals filed by the appellants. Assessee's Contention: The assessee's counsel stated that they would withdraw the appeals and requested that the CIT(Appeals) be directed to consider the legality and merits of the additions made. The assessee also sought to reserve their right to question the correctness of the additions made in the course of proceedings under Section 153. Revenue's Contention: The judgment does not record any specific contentions from the revenue regarding the withdrawal of the appeals or the merits of the additions. The revenue was represented by counsel.

Which sections of the Income-tax Act were involved?

Section 153

AI-generated summary — verify with the full judgment below

$~1-4 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 329/2015, C.M. No. 8890/2015 ANSHIKA INVESTMENT PVT. LTD. ..... Appellant versus PR. COMMISSIONER OF INCOME TAX, CENTRAL-3 .....Respondent + ITA 330/2015, C.M. No. 8891/2015 + ITA 331/2015, C.M. No. 8892/2015 + ITA 332/2015, C.M. No. 8893/2015 APOORVA EXTRUSION PVT. LTD. ..... Appellant versus PR. COMMISIONER OF INCOME TAX, CENTRAL-3, ..... Respondent Presence: Mr. M.P. Rastogi and Mr. K.N. Ahuja, Advs. for appellant in item Nos. 1 to 4. Mr. Rohit Madan and Mr. Akash Vajpai, Advs. for respondent in item No. 1. Ms. Suruchi Aggarwal, Sr. Standing Counsel, Ms. Lakshmi Gurung, Jr. Standing Counsel and Mr. Abhishek Sharma, Advs. for respondent in item Nos. 2 to 4. CORAM: HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE R.K.GAUBA O R D E R % 29.05.2015 After some hearing, learned counsel for appellant stated that he would withdraw the appeals and that the CIT(Appeals) may be directed to consider the legality and merits of the additions. 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 04/04/2026 at 22:01:50

In view of the matter, the appellant’s right to question the correctness of the additions made in the course of the proceedings under Section 153 are reserved. The appeals are dismissed as withdrawn. S. RAVINDRA BHAT, J R.K.GAUBA, J MAY 29, 2015 ik 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 04/04/2026 at 22:01:50

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