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

PDF · subscribers
ITA - 473 / 2022HC Delhi22 November 20222 pages
For Petitioner: ZOHEB HOSSAIN
AI SummaryRemanded

What did the High Court hold?

The High Court granted the Revenue time to examine the law on fringe benefit tax. The appeals were re-notified for further hearing.

What were the facts?

The Revenue sought adjournment to examine the law on the issue of fringe benefit tax. The High Court condoned the delay in re-filing the appeals.

What were the issues?

The primary issue revolves around the interpretation and application of fringe benefit tax provisions.

Which sections of the Income-tax Act were involved?

N/A

AI-generated summary — verify with the full judgment below

$~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 14:49:05

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 14:49:05

Latest GST High Court judgments

Search GST case law →