PR. COMMISSIONER OF INCOME TAX - 1 vs. M/S COSMO FILMS LTD.

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ITA/560/2025HC DelhiDLHC01083021202530 October 2025Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Delhi, comprising Hon'ble Mr. Justice V. Kameswar Rao and Hon'ble Mr. Justice Vinod Kumar, noted that the learned counsel for the appellant/Revenue stated that the appeals had a low tax effect and therefore, the Revenue wished to withdraw them along with the pending applications. Consequently, the Court ordered that the appeals along with the pending applications be dismissed as withdrawn. No decision was made on the merits of any substantive tax issue.

What were the facts?

The appeals were filed by the Pr. Commissioner of Income Tax – 1 (Revenue) against M/s Cosmo Films Ltd. (Assessee). The specific assessment year(s) are not mentioned in the provided text. The appeals challenged an order or action, the details of which are not specified. The procedural history is limited to the fact that the Revenue's counsel stated the appeals had a low tax effect and sought to withdraw them. The High Court of Delhi was hearing these appeals.

What were the issues?

The High Court was not required to decide any substantive issues as the Revenue sought to withdraw the appeals. Therefore, there are no questions of law or mixed law and fact for the Tribunal to decide. The Revenue's contention was that the appeals had a low tax effect and should be withdrawn. The judgment does not record any contentions from the Assessee.

AI-generated summary — verify with the full judgment below

$~80 & 81 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 559/2025 CM APPL. 67211/2025 CM APPL. 67212/2025 + ITA 560/2025 CM APPL. 67379/2025 CM APPL. 67380/2025 PR. COMMISSIONER OF INCOME TAX – 1 .....Appellant Through: Mr. Vipul Agarwal, SSC, Ms. Sakshi Shairwal, , Mr. Akshat Singh, JSCs, Mr. Gauraang Ranjan, Ms. Harshita Kotru, Advocates versus M/S COSMO FILMS LTD.

.....Respondent Through: Mr. Somil Agarwal and Mr. Dushyant Agrawal, Advs. CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR O R D E R %

30.10.2025 1. Learned counsel for the appellant/Revenue states as these appeals have low tax effect he shall withdraw the same along with the applications. 2. The appeals along with pending applications are dismissed as withdrawn. V. KAMESWAR RAO, J VINOD KUMAR, J OCTOBER 30, 2025 rk 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 06/11/2025 at 11:39:34

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