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 did not decide any substantive issues in this order. The court noted the statement made by the learned Senior Standing Counsel for the respondents that a compliance affidavit was required to be filed. The court directed that the compliance affidavit shall be filed within two weeks. The matter was then re-notified for a future date, February 4, 2026. No findings were made on any disputed points, and no operative directions for relief or remand were issued, as the hearing was procedural.
What were the facts?
The cases involve multiple writ petitions filed by M/s ESS Distribution (Mauritius) SNC et Compagnie and M/s ESS Advertising (Mauritius) S.N.C. et Compagnie (formerly ESPN Star Sports Mauritius S.N.C. et Compagnie) against the Deputy Commissioner of Income Tax and other respondents. The petitions were heard by a division bench of the Delhi High Court. The specific assessment years and the exact nature of the dispute or the order under challenge are not detailed in the provided text. The procedural history indicates that the matter was listed for hearing, and the respondents' counsel stated that a compliance affidavit was required, which was to be filed within two weeks. The case was then re-notified for a future date.
What were the issues?
The provided text does not contain any specific issues that the Tribunal had to decide, nor does it record any arguments made by the assessee or the revenue. The order is procedural in nature, focusing on the filing of a compliance affidavit and the re-notification of the case. Therefore, no questions of law or fact were framed, and no contentions were presented by either side in this excerpt.
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 13:03:03
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 13:03:03
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