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

$~1, 2, 9, 10 and 31 to 40 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 331/2023 + ITA 332/2023 + ITA 364/2023 + ITA 365/2023 + ITA 457/2023 + ITA 458/2023 + ITA 459/2023 + ITA 460/2023 + ITA 461/2023 + ITA 462/2023 + ITA 463/2023 + ITA 464/2023 + ITA 466/2023 + ITA 467/2023

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

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

versus

AMQ AGRO INDIA PVT. LTD

..... Respondent Through: Mr Yoginder Handoo with Mr Ashwin Kataria and Mr Garvit Solanki, Advocates. CORAM: HON'BLE MR JUSTICE RAJIV SHAKDHER HON'BLE MR JUSTICE GIRISH KATHPALIA

O R D E R %

26.09.2023 [Physical Hearing/Hybrid Hearing (as per request)] CM APPL. 31500/2023 in ITA 331/2023 CM APPL. 31502/2023 in ITA 332/2023 CM APPL. 34726/2023 in ITA 364/2023 CM APPL. 34729/2023 in ITA 365/2023 CM APPL. 42400/2023 in ITA 457/2023 ITA 331/2023 & connected appeals

page 1 of 3 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 13:33:54

CM APPL. 42405/2023 in ITA 458/2023 CM APPL. 42407/2023 in ITA 459/2023 CM APPL. 42410/2023 in ITA 460/2023 CM APPL. 42412/2023 in ITA 461/2023 CM APPL. 42419/2023 in ITA 462/2023 CM APPL. 42424/2023 in ITA 463/2023 CM APPL. 42426/2023 in ITA 464/2023 CM APPL. 42429/2023 in ITA 466/2023 CM APPL. 42432/2023 in ITA 467/2023 [Applications filed on behalf of the appellant seeking condonation of delay of in re-filing the appeals] 1. These are applications filed by the appellant/revenue seeking condonation of delay in re-filing the appeals. 2. Mr Yoginder Handoo, who appears on behalf of the respondent/assessee, says that he would have no objection if the delay in re- filing concerning the above-captioned applications is condoned. 2.1 It is ordered accordingly. 3. The applications are disposed of, in the aforesaid terms. ITA 331/2023 ITA 332/2023 ITA 364/2023 ITA 365/2023 ITA 457/2023 ITA 458/2023 ITA 459/2023 ITA 460/2023 ITA 461/2023 ITA 462/2023 ITA 463/2023 ITA 464/2023 ITA 466/2023 ITA 467/2023 4. A perusal of the order dated 02.06.2023 indicates that ITA 333/2023, ITA 331/2023 & connected appeals

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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 13:33:54

titled The Commissioner of Income Tax – International Taxation-1 v. ESPN Star Sports Mauritius S.N.C ET Compagnie is also adverted to therein. 5. Mr Ruchir Bhatia, learned senior standing counsel, who appears on behalf of the appellant/revenue, says that the said appeal is not connected to ITA 331/2023 and 332/2023. 6. Accordingly, the said appeal is de-tagged from ITA 331/2023 and 332/2023. 7. Order dated 02.06.2023 passed in ITA 331/2023 and 332/2023 shall stand corrected to that limited extent. 8. Issue notice in the above-captioned appeals. 8.1. Mr Yoginder Handoo, learned counsel, accepts notice on behalf of the respondent/assessee. 9. Mr Handoo says that he will file his vakalatnama within the next ten days. 9.1. The statement of Mr Handoo is taken on record. 10. Mr Handoo will also be furnished a copy of the appeals in each of the matters referred to hereinabove via e-mail within the next three days. 11. Counsels for the parties will also file their written submissions, along with a chart, giving the essential and relevant facts obtaining in each of the appeals in landscape mode. 12. List the appeals on 01.04.2024. RAJIV SHAKDHER, J

GIRISH KATHPALIA, J SEPTEMBER 26, 2023 / tr Click here to check corrigendum, if any ITA 331/2023 & connected appeals

page 3 of 3 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 13:33:54