PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 vs. M/S KUNDAN RICE MILLS LTD.

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ITA - 649 / 2023HC Delhi23 November 20232 pages
For Petitioner: SANJAY KUMAR
AI SummaryPartly Allowed

What did the High Court hold?

The High Court granted accommodation to the Revenue and directed them to inform the court on the next date whether the appeals are covered by the decision in Principal Commissioner of Income Tax vs. Abhisar Buildwell. The appeals were listed for directions.

What were the facts?

The appeals filed by the Revenue assail a common order passed by the ITAT concerning multiple assessment years. The Revenue sought accommodation, which was not opposed by the assessee.

What were the issues?

The primary issue is to determine if the present appeals are covered by the Supreme Court's decision in Abhisar Buildwell. The assessee also stated that no incriminating material was found during search and seizure operations.

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

$~54 to 57, 61 & 62 * IN THE HIGH COURT OF DELHI AT NEW DELHI

+ ITA 647/2023 + ITA 648/2023 + ITA 649/2023 + ITA 650/2023 + ITA 654/2023 + ITA 655/2023

PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2

..... Appellant Through: Ms Hemlata Rawat with Ms Easha, Standing Counsels for Mr Sanjay Kumar, Sr. Standing Counsel.

versus

M/S KUNDAN RICE MILLS LTD.

..... Respondent Through: Mr Rohit Jain with Mr Saksham Singhal, Advocates.

CORAM:

HON'BLE MR JUSTICE RAJIV SHAKDHER

HON'BLE MR JUSTICE GIRISH KATHPALIA

O R D E R %

23.11.2023 [Physical Hearing/Hybrid Hearing (as per request)] CM APPL. 60557/2023 in ITA 647/2023 CM APPL. 60558/2023 in ITA 648/2023 CM APPL. 60559/2023 in ITA 649/2023 CM APPL. 60560/2023 in ITA 650/2023 CM APPL. 60608/2023 in ITA 655/2023

1.

Allowed, subject to just exceptions. ITA 647/2023 ITA 648/2023 ITA 649/2023

ITA 647/2023 & connected appeals

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 13:12:06

ITA 650/2023 ITA 654/2023 ITA 655/2023

2.

Ms Hemlata Rawat, learned standing counsel, who appears on behalf of Mr Sanjay Kumar, senior standing counsel, seeks accommodation. 3. The request is not opposed by Mr Rohit Jain, learned counsel, who appears on behalf of the respondent/assessee. 3. Having said that, Ms Rawat/Mr Kumar will inform the court on the next date of hearing as to whether or not the aforementioned appeals are covered by the decision rendered in Principal Commissioner of Income Tax vs. Abhisar Buildwell (2023) 149 taxmann.com 399 (SC). 4. The above-captioned appeals assail a common order dated 16.05.2023 passed by the Income Tax Appellate Tribunal [in short, “ITAT”] concerning Assessment Years (AY) 2006-07 [ITA 647/2023], 2008-09 [ITA 648/2023], 2007-08 [ITA 649/2023], 2009-10 [ITA 650/2023], 2005-06 [ITA 654/2023] and 2007-08 [ITA 655/2023]. 5. Mr Jain informs us that the aforementioned AYs are related to completed assessments. Furthermore, he states that no incriminating material was found during the search and seizure operation conducted on the respondent/assessee. 6. Accordingly, list the above-captioned appeals for directions on 20.12.2023. RAJIV SHAKDHER, J

GIRISH KATHPALIA, J NOVEMBER 23, 2023 / tr Click here to check corrigendum, if any

ITA 647/2023 & connected appeals

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 13:12:06

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