THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -2 vs. NOKIA NETWORK OY

ITA/785/2019HC DelhiDLHC01002264201821 February 2025Bench: CASES PERTAINING TO SPL.DIVISION BENCHES1 pages

AI SummaryAllowed

What did the High Court hold?

The High Court of Delhi allowed the application for correction of typographical errors. The name of the counsel for the respondent was corrected from Mr. Ankit Goyal to Mr. Ankul Goyal. The appearance of Mr. Deepak Chopra, Mr. Ankul Goyal, and Mr. Priyam Bhatnagar, Advocates, was duly marked against ITA No. 883/2019. The court found the disclosures made in the application to be sufficient for granting the correction. The application was disposed of accordingly. No substantive issues related to the income tax appeal itself were decided in this order.

What were the facts?

This judgment pertains to an application for correction of typographical errors in the appearance of counsels for the respondent (Nokia Network OY) in a prior judgment dated February 21, 2025. The application sought to correct the name of an advocate from Mr. Ankit Goyal to Mr. Ankul Goyal. The High Court of Delhi, while hearing the appeal (ITA 785/2019) filed by the Commissioner of Income Tax - International Taxation - 2 against Nokia Network OY, considered this application. The application was allowed, and the appearance of Mr. Deepak Chopra, Mr. Ankul Goyal, and Mr. Priyam Bhatnagar, Advocates, was marked against ITA No. 883/2019.

What were the issues?

1. Whether the typographical error in the name of the counsel for the respondent in the judgment dated February 21, 2025, should be corrected? (Procedural Issue) The appellant, Commissioner of Income Tax - International Taxation - 2, did not present any arguments as none appeared. The respondent, Nokia Network OY, through its counsel, filed an application seeking correction of a typographical error in the name of one of its advocates. The issue before the court was solely to address this administrative correction to ensure accurate record-keeping of the appearances.

AI-generated summary — verify with the full judgment below

$~90 * IN THE HIGH COURT OF DELHI AT NEW DELHI

+ ITA 785/2019 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -2

.....Appellant

Through: None

versus

NOKIA NETWORK OY

.....Respondent Through: Mr. Deepak Chopra, Mr. Ankul Goyal & Mr. Priyam Bhatnagar, Advs.

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR

O R D E R %

06.03.2025 CM APPL. 13395/2025 (Correcting name of the Counsel)

This is an application seeking correction of typographical errors in the appearance of counsels for the respondents in the judgment dated 21 February 2025. Bearing in mind the disclosures made the application is allowed. Name of Mr. Ankit Goyal, Advocate stands corrected to Mr. Ankul Goyal and appearance of Mr. Deepak Chopra, Mr. Ankul Goyal and Mr. Priyam Bhatnagar, Advocates is marked against ITA No. 883/2019. Application stands disposed of.

YASHWANT VARMA, J.

HARISH VAIDYANATHAN SHANKAR, J. MARCH 06, 2025/v 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 01/07/2025 at 15:07:00

Recent GST High Court judgments

Search GST case law →