THE CHIEF COMMISSIONER OF INCOME TAX (OSD)-CENTRAL -1 vs. AMQ AGRO INDIA PVT. LTD

$~36 to 45 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 457/2023 & CM APPL 42400/2023 THE CHIEF COMMISSIONER OF INCOME TAX(OSD) - CENTRAL -1

..... Appellant Through: Mr Ruchir Bhatia, Sr. Standing Counsel with Ms Deeksha Gupta, Adv.

versus

AMQ AGRO INDIA PVT. LTD

..... Respondent

Through: None.

+ ITA 458/2023 & CM APPL 42405/2023 THE CHIEF COMMISSIONER OF INCOME TAX(OSD) - CENTRAL -1

..... Appellant Through: Mr Ruchir Bhatia, Sr. Standing Counsel with Ms Deeksha Gupta, Adv.

versus

AMQ AGRO INDIA PVT. LTD

..... Respondent

Through: None.

+ ITA 459/2023 & CM APPL 42407/2023

THE CHIEF COMMISSIONER OF INCOME TAX (OSD)- CENTRAL -1

..... Appellant Through: Mr Ruchir Bhatia, Sr. Standing Counsel with Ms Deeksha Gupta, Adv.

versus

AMQ AGRO INDIA PVT. LTD

..... Respondent

Through: None.

ITA 457/2023 & connected matters

Page 1 of 4 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 13:32:54

+ ITA 460/2023 & CM APPL 42410/2023 THE CHIEF COMMISSIONER OF INCOME TAX(OSD) - CENTRAL -1

..... Appellant Through: Mr Ruchir Bhatia, Sr. Standing Counsel with Ms Deeksha Gupta, Adv.

versus

AMQ AGRO INDIA PVT. LTD

..... Respondent

Through: None. + ITA 461/2023 & CM APPL. 42412/2023 THE CHIEF COMMISSIONER OF INCOME TAX (OSD)- CENTRAL -1

..... Appellant Through: Mr Ruchir Bhatia, Sr. Standing Counsel with Ms Deeksha Gupta, Adv.

versus

AMQ AGRO INDIA PVT. LTD ..... Respondent

Through: None. + ITA 462/2023 & CM APPL 42419/2023 THE CHIEF COMMISSIONER OF INCOME TAX (OSD)- CENTRAL -1

..... Appellant Through: Mr Ruchir Bhatia, Sr. Standing Counsel with Ms Deeksha Gupta, Adv.

versus

AMQ AGRO INDIA PVT. LTD

..... Respondent

Through: None.

+ ITA 463/2023 & CM APPL. 42424/2023 THE CHIEF COMMISSIONER OF INCOME TAX (OSD)- CENTRAL -1

..... Appellant Through: Mr Ruchir Bhatia, Sr. Standing Counsel with Ms Deeksha Gupta, Adv.

versus

ITA 457/2023 & connected matters

Page 2 of 4 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 13:32:54

AMQ AGRO INDIA PVT. LTD

..... Respondent

Through: None. + ITA 464/2023 & CM APPL. 42426/2023 THE CHIEF COMMISSIONER OF INCOME TAX (OSD)- CENTRAL -1

..... Appellant Through: Mr Ruchir Bhatia, Sr. Standing Counsel with Ms Deeksha Gupta, Adv.

versus

AMQ AGRO INDIA PVT. LTD

..... Respondent

Through: None. + ITA 466/2023 & CM APPL. 42429/2023 THE CHIEF COMMISSIONER OF INCOME TAX (OSD)- CENTRAL -1

..... Appellant Through: Mr Ruchir Bhatia, Sr. Standing Counsel with Ms Deeksha Gupta, Adv.

versus

AMQ AGRO INDIA PVT. LTD

..... Respondent

Through: None. + ITA 467/2023 & CM APPL. 42432/2023 THE CHIEF COMMISSIONER OF INCOME TAX (OSD)- CENTRAL -1

..... Appellant Through: Mr Ruchir Bhatia, Sr. Standing Counsel with Ms Deeksha Gupta, Adv.

versus

AMQ AGRO INDIA PVT. LTD

..... Respondent

Through: None.

CORAM:

HON'BLE MR. JUSTICE RAJIV SHAKDHER

HON'BLE MR. JUSTICE GIRISH KATHPALIA ITA 457/2023 & connected matters

Page 3 of 4

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 13:32:54

O R D E R %

18.08.2023 [Physical Hearing/Hybrid Hearing (as per request)] C.M.No. 42399/2023 in ITA 457/2023 C.M.No. 42404/2023 in ITA 458/2023 C.M.No. 42406/2023 in ITA 459/2023 C.M.No. 42409/2023 in ITA 460/2023 C.M.No. 42418/2023 in ITA 462/2023 C.M.No. 42420/2023 in ITA 463/2023 C.M.No. 42425/2023 in ITA 464/2023 C.M.No. 42428/2023 in ITA 466/2023 1. Allowed, subject to the appellant filing legible copies of the annexures, at least three days before the next date of hearing. ITA 457/2023 & CM APPL 42400/2023 ITA 458/2023 & CM APPL 42405/2023 ITA 459/2023 & CM APPL 42407/2023 ITA 460/2023 & CM APPL 42410/2023 ITA 461/2023 & CM APPL. 42412/2023 ITA 462/2023 & CM APPL 42419/2023 ITA 463/2023 & CM APPL. 42424/2023 ITA 464/2023 & CM APPL. 42426/2023 ITA 466/2023 & CM APPL. 42429/2023 ITA 467/2023 & CM APPL. 42432/2023 2. We are told that connected appeals, in which notices have been issued, are listed before the court on 26.09.2023. 3. Accordingly, issue notice to the respondent/assessee via all modes, including e-mail. 4. List the above-captioned appeals on 26.09.2023.

RAJIV SHAKDHER, J

GIRISH KATHPALIA, J AUGUST 18, 2023/v

Click here to check corrigendum, if any ITA 457/2023 & connected matters

Page 4 of 4 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 13:32:54