PR. COMMISSIONER OFINCOME TAX -1 vs. AGGARWAL PLASTO CHEM (P) LTD

ITA/783/2015HC Delhi14 October 20152 pages

AI SummaryWithdrawn

What did the High Court hold?

The Delhi High Court allowed the Revenue's request to withdraw the appeals. The Court dismissed the appeals as withdrawn with liberty granted to the Revenue to file fresh appeals. The Court explicitly clarified that the grant of liberty would not be construed as the Court having expressed any opinion on the issues of maintainability or delay concerning any future appeals that the Revenue might file. Therefore, no substantive decision was made on the merits of any tax dispute, and the appeals were disposed of on a procedural ground.

What were the facts?

These are three appeals filed by the Pr. Commissioner of Income Tax -1 (the Revenue) against Aggarwal Plasto Chem (P) Ltd. (the Assessee). The appeals were filed before the Delhi High Court. The specific assessment years are not mentioned in the provided text. The appeals challenge an order or action, but the nature of that order or the authority that passed it is not detailed. The amount in dispute is also not stated. The procedural history is limited to the Revenue's request to withdraw the current appeals due to errors in the memorandum of appeals.

What were the issues?

1. Whether the appeals filed by the Revenue are maintainable in their current form, considering alleged errors in the memorandum of appeals? (Question of law) The Revenue, through its Senior Standing Counsel, argued that due to errors in the memorandum of appeals, it needed to withdraw the present appeals. The Revenue sought liberty to file fresh appeals. The Assessee's contentions are not recorded in the judgment. No specific legal provisions or precedents were cited by either party in the provided text.

AI-generated summary — verify with the full judgment below

$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI 2,3,4 + ITA 783/2015 & CM APPL 22747/2015 PR COMMISSIONER OF INCOME TAX -1 ..... Appellant Through: Mr. Kamal Sawhney, Senior Standing counsel. versus AGGARWAL PLASTO CHEM (P) LTD. ..... Respondent Through: Mr. Prakash Kumar, Advocate. With + ITA 784/2015 & CM APPL 22749/2015 PR. COMMISSIONER OF INCOME TAX -1 ..... Appellant Through: Mr. Kamal Sawhney, Senior Standing counsel. versus AGGARWAL PLASTO CHEM (P) LTD. ..... Respondent Through: Mr. Prakash Kumar, Advocate. And + ITA 785/2015 & CM APPL 22749/2015 PR. COMMISSIONER OFINCOME TAX -1 ..... Appellant Through: Mr. Kamal Sawhney, Senior Standing counsel. versus 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 21:52:29

AGGARWAL PLASTO CHEM (P) LTD ..... Respondent Through: Mr. Prakash Kumar, Advocate. CORAM: DR. JUSTICE S.MURALIDHAR MR. JUSTICE VIBHU BAKHRU O R D E R % 14.10.2015 1. Mr. Kamal Sawhney, learned Senior standing counsel for the Revenue states that on account of the errors in the memorandum of appeals, he needs to withdraw these appeals with liberty to file fresh appeals. 2. Dismissed as withdrawn with liberty as prayed for. 3. It is made clear that grant of liberty will not be construed as the Court having expressed an opinion on issues of maintainability and delay in regard to the appeals that will be filed hereafter. S.MURALIDHAR, J VIBHU BAKHRU, J OCTOBER 14, 2015 mg 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 21:52:29

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