PRINCIPAL COMMISSIONER OF INCOME TAX-1 vs. ANIL CHAUDHARY

PDF · subscribers
ITA/688/2025HC DelhiDLHC01095401202501 December 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, acknowledging the Revenue's submission regarding errors in the appeal, allowed the withdrawal of the appeal. The Revenue was granted liberty to file the appeal afresh. Consequently, the appeal was dismissed as withdrawn. No decision on the merits of the case was made. The specific errors in the appeal were not elaborated upon, nor were any substantive legal issues decided.

What were the facts?

This matter concerns an appeal filed by the Principal Commissioner of Income Tax-1 (the Revenue) against an order related to the assessment of Anil Chaudhary (the assessee). The specific assessment year(s) and the nature of the order under challenge are not detailed in the provided text. The procedural history is limited to the present appeal before the High Court of Delhi. The Revenue, through its counsel, indicated that there were certain errors in the appeal filed.

What were the issues?

1. Whether the appeal filed by the Revenue is maintainable in its current form, given the stated errors. The Revenue's contention, as presented by its counsel, is that there are certain errors in the appeal that necessitate its withdrawal. The Revenue seeks liberty to file the appeal afresh. The assessee's contentions are not recorded in the judgment.

AI-generated summary — verify with the full judgment below

$~60 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 688/2025 CM APPL. 75083/2025 CM APPL. 75084/2025 CM APPL. 75085/2025 PRINCIPAL COMMISSIONER OF INCOME TAX-1 .....Appellant Through: Mr. Debesh Panda, SSC, Ms. Zehra Khan and Mr. Vikramaditya Singh, JSCs and Ms. Yashika Gupta, Adv. versus ANIL CHAUDHARY .....Respondent Through: Mr. Anish Raj, Mr. Ravi Pratap Mall, Mr. Gautam Jain and Mr. Parth Singhal, Advs. CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON’BLE MS. JUSTICE MINI PUSHKARNA O R D E R %

01.12.2025 Mr. Vikramaditya Singh, learned counsel for the appellant/ Revenue states that as there are certain errors in this appeal, he shall withdraw the same, with liberty to file the appeal afresh. With liberty, as above, the appeal is dismissed as withdrawn. V. KAMESWAR RAO, J MINI PUSHKARNA, J DECEMBER 01, 2025 ss 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 04/12/2025 at 11:31:54

Recent GST High Court judgments

Search GST case law →