PR. COMMISSIONER OF INCOME TAX vs. STEEL AUTHORITY OF INDIA LTD

$~34, 36 & 37 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 471/2022 PR. COMMISSIONER OF INCOME TAX ..... Appellant Through: Mr.Zoheb Hossain, Sr.Standing Counsel for the Revenue with Mr.Vipul Agrawal and Mr.Parth Semwal, Advocates. versus STEEL AUTHORITY OF INDIA LTD ..... Respondent Through: None + ITA 473/2022 PR. COMMISSIONER OF INCOME TAX ..... Appellant Through: Mr.Zoheb Hossain, Sr.Standing Counsel for the Revenue with Mr.Vipul Agrawal and Mr.Parth Semwal, Advocates. versus STEEL AUTHORITY OF INDIA LTD ..... Respondent Through: None + ITA 474/2022 PR. COMMISSIONER OF INCOME TAX ..... Appellant Through: Mr.Zoheb Hossain, Sr.Standing Counsel for the Revenue with Mr.Vipul Agrawal and Mr.Parth Semwal, Advocates. versus STEEL AUTHORITY OF INDIA LTD ..... Respondent Through: None 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 14:48:41

CORAM: HON'BLE MR. JUSTICE MANMOHAN HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA O R D E R % 22.11.2022 C.M.No.49838/2022 in ITA No.471/2022 C.M.No.49841/2022 in ITA No.473/2022 C.M.No.49842/2022 in ITA No.474/2022 Keeping in view the averments in the applications, the delay in re- filing is condoned. Accordingly, the applications stand disposed of. ITA No.471/2022 ITA No.473/2022 ITA No.474/2022 Learned counsel for the appellant-revenue prays for some time to examine the law on the issue of fringe benefit tax. In the interest of justice, re-notify on 12th January, 2023. Let an advance copy of the present appeals be also served upon the standing/nominated counsel for the respondent within four weeks. MANMOHAN, J MANMEET PRITAM SINGH ARORA, J NOVEMBER 22, 2022 KA 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 14:48:41