PRINCIPAL COMMISSIONER OF INCOME TAX-4 DELHI vs. KRBL INFRASTRUCTURE LTD

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ITA - 494 / 2024HC Delhi13 September 20242 pages
For Petitioner: ABHISHEK
AI SummaryRemanded

What did the High Court hold?

The Court granted the appellant's counsel liberty to produce the original search record. The appeals were adjourned to a later date for further proceedings.

What were the facts?

The appeals were filed by the Principal Commissioner of Income Tax against KRBL Infrastructure Ltd and KRBL Foods Ltd. The appeals were filed with significant delay in refiling.

What were the issues?

The primary issue appears to be related to the production of original search records in appeals filed with considerable delay.

Which sections of the Income-tax Act were involved?

Not specified

AI-generated summary — verify with the full judgment below

$~62 & 64 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 494/2024 & CM APPL. 53673/2024 (374 Days Delay in Refiling)

PRINCIPAL COMMISSIONER OF INCOME TAX-4 DELHI .....Appellant Through: Mr. Abhishek Maratha, SSC along with Mr. Apoorv Agarwal, Mr. Parth Samwal, JSCs along with Ms. Npur Sharma, Mr. Gaurav Singh, Mr. Bhanukaran Singh Jodha, Ms. Muskaan Goel, Ms. Paridhi Kholi and Mr. Himanshu Garg, Advs.

versus

KRBL INFRASTRUCTURE LTD

.....Respondent Through: Mr. Sachit Jolly, Mr. Mansha Anand, Mr. Abhyudaya Shankar Bajpai and Mr. Aditya Rathore, Advs. 64 + ITA 496/2024 & CM APPL. 53894/2024 (375 Days Delay in Refiling)

PRINCIPAL COMMISSIONER OF INCOME TAX-4 DELHI .....Appellant Through: Mr. Abhishek Maratha, SSC along with Mr. Apoorv Agarwal, Mr. Parth Samwal, JSCs along with Ms. Npur Sharma, Mr. Gaurav Singh, Mr. Bhanukaran Singh Jodha, Ms. Muskaan Goel, Ms. Paridhi Kholi and Mr. Himanshu Garg, Advs.

versus

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 13:10:21

KRBL FOODS LTD

.....Respondent Through: Mr. Sachit Jolly, Mr. Mansha Anand, Mr. Abhyudaya Shankar Bajpai and Mr. Aditya Rathore, Advs.

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA

HON'BLE MR. JUSTICE RAVINDER DUDEJA

O R D E R %

13.09.2024

Mr. Maratha, learned counsel appearing in support of these appeals, prays for liberty to produce the original search record. In order to enable him to do so, let these appeals be called again on 07.11.2024.

YASHWANT VARMA, J

RAVINDER DUDEJA, J SEPTEMBER 13, 2024/RW 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 13:10:21

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