M/S ESS DISTRIBUTION (MAURITIUS) SNC ET COMPAGNIE vs. DEPUTY COMMISSIONER OF INCOME TAX & ORS.

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W.P.(C)/11531/2024HC DelhiDLHC01052643202414 November 2024Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE DR. JUSTICE SWARANA KANTA SHARMA2 pages
AI SummaryRemanded

What did the High Court hold?

The Delhi High Court has not decided the substantive issues of the writ petitions in this order. The court has only noted the submission by the learned Senior Standing Counsel for the respondents that a compliance affidavit is required to be filed. The court has granted two weeks for the filing of this affidavit and has re-notified the matter for further hearing on February 4, 2026. No findings on any issues have been made, and no operative directions beyond adjourning the case have been issued.

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 known as ESPN Star Sports Mauritius SNC et Compagnie). The respondents are the Deputy Commissioner of Income Tax and others. The petitions challenge orders or actions taken by the revenue authorities. The procedural history indicates that the court is at an early stage of proceedings, with the respondents' counsel requesting time to file a compliance affidavit. The matter has been adjourned for further hearing.

What were the issues?

The specific questions of law or fact that the Tribunal had to decide are not detailed in this excerpt. The excerpt focuses on the procedural stage of the writ petitions. The arguments of the assessee (petitioners) and the revenue (respondents) are not recorded. The excerpt does not mention any specific provisions of the Income Tax Act, circulars, or precedents relied upon by either side.

AI-generated summary — verify with the full judgment below

Heard together (5 matters)

W.P.(C) 11520/2024
W.P.(C) 11528/2024
W.P.(C) 11530/2024
W.P.(C) 11531/2024
W.P.(C) 11536/2024

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 13:03:01

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 13:03:01

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