PR. COMMISSIONER OF INCOME TAX -1, vs. AGGARWAL PLASTO CHEM (P) LTD.

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ITA/641/2015HC Delhi29 October 20152 pages
AI SummaryDismissed

What did the High Court hold?

The Delhi High Court dismissed the appeals filed by the Principal Commissioner of Income Tax - 1. The Court's decision was based on its prior judgment rendered on October 14, 2015, in ITA No. 783/2015 and other connected matters, which also involved the same appellant and respondent. The reasoning for dismissing the present appeals is that they are governed by the precedent set in the earlier judgment. The specific findings or ratio decidendi of the October 14, 2015 judgment are not elaborated upon in this excerpt, but it is clear that the outcome of that decision dictated the outcome of these appeals. No specific relief was granted or denied as the appeals were dismissed based on the prior ruling.

What were the facts?

These appeals were filed by the Principal Commissioner of Income Tax - 1 (the Revenue) against the assessee, Aggarwal Plasto Chem (P) Ltd. The appeals challenged orders passed by an authority, though the specific authority and assessment years are not detailed in this excerpt. The procedural history indicates that these appeals were before the Delhi High Court. The core of the matter relates to a prior decision by the same High Court on October 14, 2015, in a related matter involving the same parties (ITA No. 783/2015 and connected matters). The present appeals were disposed of based on that earlier decision.

What were the issues?

The specific legal questions or grounds of appeal that the Tribunal had to decide are not explicitly enumerated in this judgment. However, the appeals were filed by the Revenue against the assessee. The Revenue's contentions and the assessee's arguments are not detailed. The judgment relies entirely on a previous decision of the Delhi High Court dated October 14, 2015, in ITA No. 783/2015 and other connected matters, titled 'Pr. Commissioner of Income Tax-1 v. Aggarwal Plasto Chem (P) Ltd.'. This implies that the issues in the present appeals were identical or substantially similar to those decided in the prior case. No specific provisions of the Income Tax Act or case law relied upon by either party for the present appeals are mentioned.

AI-generated summary — verify with the full judgment below

ITA 641/2015 Page 1 of 2

$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI 2. +

ITA 641/2015

PR. COMMISSIONER OF INCOME TAX -1, ..... Appellant Through: Mr Kamal Sawhney, Senior Standing Counsel with Mr Raghvendra Singh, Junior Standing Counsel and Mr Shikhar Garg, Advocate.

versus

AGGARWAL PLASTO CHEM (P) LTD.

..... Respondent Through: Mr C. S. Aggarwal, Senior Advocate with Mr Prakash Kumar, Advocate.

AND 3. +

ITA 642/2015

PR. COMMISSIONER OF INCOME TAX -1, ..... Appellant Through: Mr Kamal Sawhney, Senior Standing Counsel with Mr Raghvendra Singh, Junior Standing Counsel and Mr Shikhar Garg, Advocate.

versus

AGGARWAL PLASTO CHEM (P) LTD.

..... Respondent Through: Mr C. S. Aggarwal, Senior Advocate with Mr Prakash Kumar, Advocate.

CORAM: JUSTICE S. MURALIDHAR JUSTICE VIBHU BAKHRU

O R D E R %

29.10.2015 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 21:51:18

ITA 641/2015 Page 2 of 2

In view of the decision dated 14th October, 2015 of this Court in ITA No.783/2015 and other connected matters (Pr. Commissioner of Income Tax-1 v. Aggarwal Plasto Chem (P) Ltd.), these appeals are dismissed.

S. MURALIDHAR, J

VIBHU BAKHRU, J OCTOBER 29, 2015 MK 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 21:51:18

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