PR. COMMISSIONER OF INCOME TAX-1 vs. M/S AIS DISTRIBUTION SERVICES LTD.
What did the High Court hold?
The High Court, in view of Circular dated 17.09.2024 and specifically paragraph (v) thereof, was not inclined to entertain the present appeals. The Court noted the tax effect for AY 2011-12 as Rs. 1,26,51,985/- and for AY 2012-13 as Rs. 1,26,06,998/-. Consequently, the appeals were disposed of as withdrawn. The Court clarified that any question of law remains open to be decided in an appropriate forum. Pending applications were also disposed of.
What were the facts?
The appeals were filed by the Pr. Commissioner of Income Tax-1 against M/S AIS DISTRIBUTION SERVICES LTD. The appeals concerned Assessment Years 2011-12 and 2012-13. The tax effect for AY 2011-12 was Rs. 1,26,51,985/-, and for AY 2012-13, it was Rs. 1,26,06,998/-. The High Court was considering these appeals along with pending applications.
What were the issues?
1. Whether the High Court should entertain the present appeals given the tax effect for the respective assessment years. The Revenue, through its Senior Standing Counsel, argued that the appeals should be entertained. The Assessee was represented by its counsel. The judgment does not explicitly detail the arguments made by either party beyond the implicit understanding that the Revenue sought to press the appeals and the Court ultimately decided not to entertain them based on a Circular.
AI-generated summary — verify with the full judgment below
$~24, 25 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC011085402023 + ITA 780/2025, CM APPL. 81598/2025, CM APPL. 81599/2025 PR. COMMISSIONER OF INCOME TAX-1 .....Appellant Through: Mr. Vipul Agrawal (Sr. Standing Counsel) with Ms. Harshita Kotru (Adv.) versus M/S AIS DISTRIBUTION SERVICES LTD. .....Respondent Through: Mr. Sandeep Sapra (Adv.) # CNR No. DLHC011085412023 + ITA 782/2025, CM APPL. 81880/2025, CM APPL. 81881/2025 PR. COMMISSIONER OF INCOME TAX-1 .....Appellant Through: Mr. Vipul Agrawal (Sr. Standing Counsel) with Ms. Harshita Kotru (Adv.) versus M/S AIS DISTRIBUTION SERVICES LTD. .....Respondent Through: Mr. Sandeep Sapra (Adv.) CORAM: HON'BLE MR. JUSTICE SUBRAMONIUM PRASAD HON'BLE MS. JUSTICE RENU BHATNAGAR O R D E R %
24.09.2026 1. In view of the Circular dated 17.09.2024 and more particularly in 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 30/09/2026 at 12:12:31
view of para (v) of the said Circular, since the tax effect for AY 2011-12 is only Rs.1,26,51,985/- and the tax effect for AY 2012-13 is Rs.1,26,06,998/-, this Court is not inclined to entertain the present Appeals. 2. Accordingly, the Appeals are disposed of as withdrawn. 3. It is made clear that the question of law, if any, is left open to be decided in an appropriate forum. 4. Pending applications, if any, also stands disposed of. SUBRAMONIUM PRASAD, J RENU BHATNAGAR, J SEPTEMBER 24, 2026 Rahul 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 30/09/2026 at 12:12:31
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