THE PR. COMMISSIONER OF INCOME TAX -CENTRAL -1 vs. HINDUSTAN GLASS WORKS LIMITED.(FORMERELY KNOWN AS M/S SOUTH EAST IMPEX PVT. LTD)

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ITA/627/2025HC DelhiDLHC01046386202014 November 2025Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR1 pages
AI SummaryDismissed

What did the High Court hold?

The High Court of Delhi noted the submission by the Revenue's counsel that the appeal pertains to Assessment Year 2003-04 and has a low tax effect. Consequently, the Revenue's counsel stated that they would not press the appeal. Based on this submission, the Court ordered that the appeal be dismissed as not pressed. No decision on the merits of the case was made.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax - Central - 1 against Hindustan Glass Works Limited (formerly known as M/s South East Impex Pvt. Ltd). The assessment year in question is 2003-04. The appeal was presented before the High Court of Delhi. The Revenue's counsel stated that the appeal had a low tax effect and indicated that they would not press the appeal.

What were the issues?

1. Whether the appeal, concerning Assessment Year 2003-04, should be pressed by the Revenue, given its low tax effect. Assessee's contentions: Not recorded. Revenue's contentions: The Revenue, through its counsel, stated that the appeal pertains to Assessment Year 2003-04 and has a low tax effect, and therefore, they shall not press the appeal.

AI-generated summary — verify with the full judgment below

$~41 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 627/2025 CM APPL. 71135/2025 THE PR. COMMISSIONER OF INCOME TAX -CENTRAL -1 .....Appellant Through: Mr. Ruchir Bhatia SSC with Mr. Anant Mann, Mr. Pratyaksh Gupta JSCs and Mr. Abhishek Anand, Adv. versus HINDUSTAN GLASS WORKS LIMITED.(FORMERELY KNOWN AS M/S SOUTH EAST IMPEX PVT. LTD) .....Respondent Through: Mr. Vaibhav Kulkarni, Adv. Mr. Gautam Jain, Mr. Anjit Kumar, Mr. Parth Singhal and Mr. Durgesh Bharti, Adv. CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR O R D E R %

14.11.2025 1. Mr. Ruchir Bhatia, SSC states that this appeal pertains to the Assessment Year 2003-04 and has low tax effect, he shall not press this appeal. 2. Appeal is dismissed as not pressed. V. KAMESWAR RAO, J VINOD KUMAR, J NOVEMBER 14, 2025 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 21/11/2025 at 12:25:48

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