What did the High Court hold?

The High Court acknowledged that an identical issue was pending before it in another appeal. Consequently, it issued notice to the respondents and listed the matter for hearing.

The appeals were filed by the Principal Commissioner of Income Tax against Hindustan Aqua Ltd. and HAL Offshores Ltd. The revenue stated that an identical issue was pending before the same court in another appeal.

What were the issues?

The primary issue was the pendency of an identical matter before the High Court, which influenced the procedural direction of these appeals.

PCIT vs M/S Hindustan Aqua Ltd | Delhi High Court 2022

$~S-38 to 41 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 420/2022 PR COMMISSIONER OF INCOME TAX ..... Appellant Through: Mr.Zoheb Hossain, Sr.Standing Counsel with Mr.Vipul Agrawal and Mr.Parth Semwal, Jr.Standing Counsel. versus HINDUSTAN AQUA LTD. ..... Respondent Through: Mr.Gautam Jain, Advocate with Mr.Ajit Kumar Jha, Advocate. + ITA 421/2022 PR COMMISSIONER OF INCOME TAX ..... Appellant Through: Mr.Zoheb Hossain, Sr.Standing Counsel with Mr.Vipul Agrawal and Mr.Parth Semwal, Jr.Standing Counsel. versus HAL OFFSHORES LTD ..... Respondent Through: Mr.Gautam Jain, Advocate with Mr.Ajit Kumar Jha, Advocate. + ITA 422/2022 PR COMMISSIONER OF INCOME TAX ..... Appellant Through: Mr.Zoheb Hossain, Sr.Standing Counsel with Mr.Vipul Agrawal and Mr.Parth Semwal, Jr.Standing Counsel. 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 13:31:40

versus M/S HAL OFFSHORES LTD ..... Respondent Through: Mr.Gautam Jain, Advocate with Mr.Ajit Kumar Jha, Advocate. + ITA 423/2022 PR COMMISSIONER OF INCOME TAX(CENTRAL) 2... Appellant Through: Mr.Zoheb Hossain, Sr.Standing Counsel with Mr.Vipul Agrawal and Mr.Parth Semwal, Jr.Standing Counsel. versus M/S HINDUSTAN AQUA LTD. ..... Respondent Through: Mr.Gautam Jain, Advocate with Mr.Ajit Kumar Jha, Advocate. CORAM: HON'BLE MR. JUSTICE MANMOHAN HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA O R D E R % 27.10.2022 Learned counsel for the appellants states that revenue’s appeal being ITA No.645/2019 involving identical issues is pending before this Court and the same is next listed on 19th December, 2022. Accordingly, issue notice. Mr.Gautam Jain, Advocate accepts notice on behalf of the respondents. 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 13:31:40

List the matter for hearing and disposal on 19th December, 2022. It is made clear that no adjournment shall be granted on the next date of hearing. MANMOHAN, J MANMEET PRITAM SINGH ARORA, J OCTOBER 27, 2022 TS 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 13:31:40

PR COMMISSIONER OF INCOME TAX(CENTRAL) 2 vs. M/S HINDUSTAN AQUA LTD.

What did the High Court hold?

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What were the issues?

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