M/S ESS ADVERTISING (MAURITIUS) S.N.C ET COMPAGNIE (PREVIOUSLY KNOWN AS ESPN STAR SPORTS MAURITIUS vs. DEPUTY COMMISSIONER OF INCOME TAX & ORS.
What did the High Court hold?
The Delhi High Court, in this specific order dated December 11, 2025, did not decide any substantive issues on the merits of the writ petitions. The court noted that the learned Senior Standing Counsel for the respondents stated that a compliance affidavit was required to be filed and assured it would be filed within two weeks. Consequently, the court adjourned the matter and re-notified it for February 4, 2026. No findings were made on any legal or factual grounds, and no operative directions were issued beyond scheduling the next hearing.
What were the facts?
These are five writ petitions filed before the Delhi High Court. The petitioners are M/s ESS Distribution (Mauritius) SNC et Compagnie and M/s ESS Advertising (Mauritius) SNC et Compagnie (formerly ESPN Star Sports Mauritius SNC et Compagnie). The respondents are the Deputy Commissioner of Income Tax and others. The petitions challenge certain orders or actions by the revenue. The procedural history indicates that the respondents' counsel stated a compliance affidavit is required and will be filed within two weeks. The matters were then re-notified for a future date.
What were the issues?
The judgment does not explicitly frame specific questions of law or fact for the Tribunal to decide. It also does not record the specific contentions of either the assessee (petitioners) or the revenue (respondents) regarding the merits of the case. The primary focus of the order is procedural, concerning the filing of a compliance affidavit by the respondents. Therefore, no specific issues or arguments can be detailed as per the judgment's content.
AI-generated summary — verify with the full judgment below
Heard together (5 matters)
Read from the judgment's own cause title. This page is filed under one of them.
$~61 to 65 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 11520/2024 M/S ESS DISTRIBUTION (MAURITIUS) SNC ET COMPAGNIE .....Petitioner versus DEPUTY COMMISSIONER OF INCOME TAX & ORS. .....Respondents 62 + W.P.(C) 11528/2024 M/S ESS ADVERTISING (MAURITIUS) S.N.C ET COMPAGNIE (PREVIOUSLY KNOWN AS ESPN STAR SPORTS MAURITIUS S.N.C. ET COMPAGNIE) .....Petitioner versus DEPUTY COMMISSIONER OF INCOME TAX & ORS. .....Respondents 63 + W.P.(C) 11530/2024 M/S ESS ADVERTISING (MAURITIUS) S.N.C ET COMPAGNIE (PREVIOUSLY KNOWN AS ESPN STAR SPORTS MAURITIUS S.N.C. ET COMPAGNIE) .....Petitioner versus DEPUTY COMMISSIONER OF INCOME TAX & ORS. .....Respondents 64 + W.P.(C) 11531/2024 M/S ESS DISTRIBUTION (MAURITIUS) SNC ET COMPAGNIE .....Petitioner versus DEPUTY COMMISSIONER OF INCOME TAX & ORS. .....Respondents 65 + W.P.(C) 11536/2024 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 16/12/2025 at 13:03:05
M/ S ESS ADVERTISING (MAURITIUS) S.N .C ET COMPAGNIE (PREVIOUSLY KNOWN AS ESPN STAR SPORTS MAURITIUS S.N.C. ET COMPAGNIE) .....Petitioner versus DEPUTY COMMISSIONER OF INCOME TAX & ORS. .....Respondents Counsel for the petitioners: Mr. Divesh Chawla, Mr. Ashok Mathur and Mr. Saurabh Jain, Advs. Counsel for the respondents: Mr. Puneet Rai, SSC with Mr. Ashvini Kr., Mr. Rishabh Nangia, Mr. Gibran, JSC. CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR O R D E R % 11.12.2025 1. Mr. Puneet Rai, learned Senior Standing Counsel for the respondents states that compliance affidavit is required to be filed. The same shall be filed within two weeks. 2. Re-notify on 04.02.2026. V. KAMESWAR RAO, J VINOD KUMAR, J DECEMBER 11, 2025/sr 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 16/12/2025 at 13:03:05
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