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

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ITA/785/2015HC DelhiDLHC01406738201514 October 2015Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Delhi dismissed the appeals as withdrawn. The Court granted the Revenue the liberty to file fresh appeals as prayed for. It was 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 may be filed. The Court did not decide on the merits of any substantive issue related to the income tax assessment. No other issues were decided.

What were the facts?

The appeals were filed by the Pr. Commissioner of Income Tax -1 against Aggarwal Plasto Chem (P) Ltd. for assessment years not specified in the judgment. The appeals challenged an order or action by an authority, the details of which are not provided. The procedural history relevant to the decision is that the Revenue's counsel sought to withdraw the appeals due to errors in the memorandum of appeals, with liberty to file fresh appeals. The High Court of Delhi was hearing these appeals.

What were the issues?

1. Whether the Revenue should be permitted to withdraw the appeals with liberty to file fresh appeals due to errors in the memorandum of appeals? (Question of procedure) Assessee's Contentions: Not recorded. Revenue's Contentions: The Revenue, through its Senior Standing Counsel, stated that errors in the memorandum of appeals necessitated the withdrawal of the present appeals with liberty to file fresh appeals.

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 A 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 itally Signed AMULYA ature Not Verified

AGGARWAL PLASTO CHEM (?) LTD Respondent Through: Mr. Prakash Kumar, Advocate. CORAM: DR. JUSTICE S.MURALIDHAR MR. JUSTICE VIBHU BAKHRU ORDER % 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 V to the appeals that will be filed hereafter. S.MURALIDHAR, J VIBHU BAKHRU, J OCTOBER 14,2015 mg

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