GE NUOVO PIGNONE S.P.A NOW KNOWN AS NUOVO PIGNONE INTERNATIONAL SRL vs. DY. COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION, DELHI I & ANR.

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ITA/363/2025HC DelhiDLHC01062269202523 February 2026Bench: HON'BLE MR. JUSTICE VINOD KUMAR,HON'BLE MR. JUSTICE DINESH MEHTA2 pages
AI SummaryDismissed

What did the High Court hold?

The Delhi High Court held that all the substantial questions of law raised in the appeal stood decided against the appellant based on prior judgments. Specifically, questions A to F were decided against the appellant in ITA 491/2019, and questions G to I were covered by the decision in Writ Petition no. 6494/2019. Both these judgments were pronounced on 19.09.2024. Consequently, the appeal was dismissed. The Court explicitly stated that the disposal of this appeal would not influence the decision on a miscellaneous application filed by the appellant concerning interest under Section 234B of the Income Tax Act, 1961, as this specific question was not decided in the present appeal. The ratio decidendi is that an appeal will be dismissed if all its substantial questions of law have been decided against the appellant in previous, binding judgments.

What were the facts?

The appellant, GE Nuovo Pignone S.P.A (now Nuovo Pignone International SRL), filed an appeal before the Delhi High Court against an order or action by the Dy. Commissioner of Income Tax, International Taxation, Delhi-I. The appeal pertains to assessment year(s) not specified in the judgment. The appellant's counsel conceded that the substantial questions of law (A to F) raised in the appeal were decided against the appellant in ITA 491/2019. Furthermore, questions G to I were covered by a judgment in Writ Petition no. 6494/2019. Both these prior decisions were rendered on 19.09.2024. The High Court noted that all questions were thus decided as indicated.

What were the issues?

The High Court had to decide on the substantial questions of law raised by the appellant. The appellant, through its counsel Mr. Sachit Jolly, Senior Advocate, conceded that substantial questions of law A to F were decided against it in ITA 491/2019. Additionally, substantial questions G to I were covered by the judgment in Writ Petition no. 6494/2019. Both these judgments were passed on 19.09.2024. The revenue was represented by None. The specific provisions of the Income Tax Act, 1961, that formed the basis of these questions are not detailed in the provided text, nor are the specific arguments of either side beyond the concession made by the appellant's counsel regarding the prior judgments.

Which sections of the Income-tax Act were involved?

Section 234B

AI-generated summary — verify with the full judgment below

$~7 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 363/2025 CM APPL. 54182/2025

GE NUOVO PIGNONE S.P.A NOW KNOWN AS NUOVO

PIGNONE INTERNATIONAL SRL

.....Appellant

Through: Mr. Sachit Jolly, Sr. Advocate, Ms Viyushti Rawat, Ms Sherry Goyal, Mr. Denash Jain and Mr. Sarthak Abrol, Advs.

Versus

DY. COMMISSIONER OF INCOME TAX INTERNATIONAL

TAXATION, DELHI I & ANR.

.....Respondent

Through: None.

CORAM:

HON'BLE MR. JUSTICE DINESH MEHTA

HON'BLE MR. JUSTICE VINOD KUMAR

23.02.2026 O R D E R 1. Mr. Sachit Jolly, learned Senior Advocate, fairly submitted that the substantial questions of law as mentioned/proposed being question no. A to F has been decided against the appellant, in ITA 491/2019, while substantial question of law no. G to I stands covered in by the judgment passed in Writ Petition no. 6494/2019, both decided on 19.09.2024. 2. Hence, all the questions stand decided as indicated above. The appeal thus, stands dismissed. 3. Needless to observe that disposal of the present appeal shall not influence the decision of the Income Tax Appellate Tribunal in relation to 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 25/02/2026 at 15:24:32

the miscellaneous application, which the appellant has already filed in relation to the interest under Section 234B of the Income Tax Act, 1961, which question we have not decided. 4. The pending application(s) stand disposed of.

DINESH MEHTA, J

VINOD KUMAR, J FEBRUARY 23, 2026/dd 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 25/02/2026 at 15:24:32

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