PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL)-3 vs. A. D. HYDRO POWER LTD

$~26 to 30 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 372/2023 PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL)-3

..... Appellant

Through: Mr. Abhishek Maratha and Mr. Parth Semwal, Ms. Nupur Sharma, Advs. for Income Tax.

versus

A. D. HYDRO POWER LTD

..... Respondent

Through: Appearance not given 27 + ITA 373/2023 PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL)- 3

..... Appellant

Through: Mr. Abhishek Maratha and Mr. Parth Semwal, Ms. Nupur Sharma, Advs. for Income Tax.

versus

A. D. HYDRO POWER LTD

..... Respondent

Through: Appearance not given 28 + ITA 374/2023 PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) -3

..... Appellant

Through: Mr. Abhishek Maratha and Mr. Parth Semwal, Ms. Nupur Sharma, Advs. for Income Tax.

versus

M/S A. D. HYDRO POWER LTD

..... Respondent

Through: Appearance not given 29 + ITA 375/2023 PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL)- 3

..... Appellant

Through: Mr. Abhishek Maratha and Mr. Parth Semwal, Ms. Nupur Sharma, Advs. for Income Tax. 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 13:10:43

versus

A. D. HYDRO POWER LTD

..... Respondent

Through: Appearance not given 30 + ITA 376/2023 PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL)- 3

..... Appellant

Through: Mr. Abhishek Maratha and Mr. Parth Semwal, Ms. Nupur Sharma, Advs. for Income Tax.

versus

M /S A. D. HYDRO POWER LTD ..... Respondent

Through: Appearance not given

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA

HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV

O R D E R %

04.03.2024

Since we have already admitted ITA 1057/2018 on question no.1 pertaining to sale of Carbon Credit and whether it would amount to a Capital Receipt, we admit the instant appeals also on the same question. Consequently, list again on 27.05.2024 along with ITA 1057/2018.

YASHWANT VARMA, J.

PURUSHAINDRA KUMAR KAURAV, J. MARCH 04, 2024/neha

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 13:10:43