THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -2 vs. MTR CORPORATION LIMITED
What did the High Court hold?
The court was informed about the correct address of the respondent. The appellant's counsel agreed to amend the memo of parties to reflect the correct address.
What were the facts?
The appeal before the Delhi High Court involved a discrepancy in the address of the respondent/assessee as stated in the memo of parties. The respondent's counsel pointed out this error to the court.
What were the issues?
The primary issue was a procedural one concerning the correct address of the respondent in the court's records. There were no substantive legal issues discussed in this order.
AI-generated summary — verify with the full judgment below
$~36 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 691/2023 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -2 ..... Appellant Through: Mr Ruchir Bhatia, Senior Standing Counsel
versus
MTR CORPORATION LIMITED ..... Respondent Through: Mr Durgesh Shanker, Advocate with Ms Salini, Ms. Akansha Mohan and Ms Ananya Saluja, Advocates
CORAM:
HON'BLE MR. JUSTICE RAJIV SHAKDHER
HON'BLE MR. JUSTICE GIRISH KATHPALIA
O R D E R %
05.12.2023 [Physical Hearing/Hybrid Hearing (as per request)] 1. It has been pointed by Mr Durgesh Shanker, Advocate, that the address of the respondent/assessee, as given in the memo of parties in the appeal adverts to Kachwaha & Partners, Advocates. 2. Mr Shanker says that the appellant/revenue has the address of the respondent/assessee and therefore, the memo of parties should be corrected. 3. We are told by Mr Shanker in the appeal lodged by the respondent/assessee before the Income Tax Appellate Tribunal, ITA 691/2023
Page 1 of 2
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 27/03/2026 at 14:25:36
the address of the respondent/assessee was provided. 4. Given this position, Mr Ruchir Bhatia, learned senior standing counsel, who appears on behalf of the appellant/revenue, states that he will amend the memo of parties. 5. Accordingly, list the appeal on 11.01.2024. 6. Meanwhile, Mr Bhatia will take the requisite steps in the matter.
RAJIV SHAKDHER, J
GIRISH KATHPALIA, J
DECEMBER 5, 2023/rk
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ITA 691/2023
Page 2 of 2 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 27/03/2026 at 14:25:36
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