PR. COMMISSIONER OF INCOME TAX-1 vs. M/S AIS DISTRIBUTION SERVICES LTD.

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ITA/782/2025HC DelhiDLHC01108541202324 September 2026Bench: HON'BLE MR. JUSTICE SUBRAMONIUM PRASAD,HON'BLE MS. JUSTICE RENU BHATNAGAR2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court, in view of the Circular dated 17.09.2024 and specifically para (v) of the said Circular, 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 Consequently, the appeals were disposed of as withdrawn.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 was left 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. for Assessment Years 2011-12 and 2012-13. The appeals challenged orders passed by an authority, though the specific authority and the nature of the order are not detailed in the provided text. 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 appeals were heard by the Delhi High Court.

What were the issues?

1. Whether the High Court is inclined to entertain the present appeals given the tax effect for AY 2011-12 and AY 2012-13, in light of the Circular dated 17.09.2024 and specifically para (v) thereof. (Question of law and fact, turning on the applicability of the Circular). Assessee's Contention: Not recorded. Revenue's Contention: The revenue, represented by Mr. Vipul Agrawal, argued the appeals. The specific arguments are not detailed, but the revenue's stance would implicitly be to press for the appeals to be heard on merits. The revenue would likely rely on the merits of the original assessment or appellate orders that were challenged.

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 12:13:03

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 12:13:03

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