PR. COMMISSIONER OFINCOME TAX-6 vs. NAZAR TRADING PVT. LTD.
What did the High Court hold?
The Delhi High Court dismissed the appeals as withdrawn. Liberty was granted to the Revenue to file fresh appeals, but the court clarified this would not imply any opinion on future appeals' maintainability or delay.
What were the facts?
The Revenue filed multiple appeals before the Delhi High Court against Nazar Trading Pvt. Ltd. The appeals were listed for hearing on October 14, 2015. The Revenue's counsel sought to withdraw these appeals.
What were the issues?
The primary issue was the Revenue's request to withdraw the appeals due to errors in the memorandum of appeals, with a request for liberty to refile.
AI-generated summary — verify with the full judgment below
7 $~ 19 24 high court OF DELHI AT NEW DELHI + + + ITA 425/2015 PR. COMMISSIONER OF INCOME TAX-6 Appellant Through. Mr. Kamal Sawhney,Senior Standing counsel. versus NAZAR TRADING PVT. LTD. Respondent Through: Mr. Prakash Kumar, Advocate. With ITA 426/2015 PR. COMMISSIONER OF INCOME TAX -6 Appellant Through: Mr. Kamal Sawhney,Senior Standing counsel. versus NAZAR TRADING PVT.LTD. Respondent Through: Mr. Prakash Kumar, Advocate. With ITA 427/2015 PR. COMMISSIONER OF INCOME TAX -6 Appellant Through: Mr. Kamal Sawhney,Senior Standing counsel. versus NAZAR TRADING PVT.LTD. ....Respondent Through: Mr. Prakash Kumar, Advocate. With 2015:DHC:11740-DB
+ + ITA 428/2015 PR. COMMISSIONER OF INCOME TAX -6 Appellant Through: Mr. Kamal Sawhney,Senior Standing counsel. versus NAZAR TRADING PVT.LTD Respondent Through: Mr. Prakash Kumar, Advocate. With ITA 429/2015 PR. COMMISSIONER OF INCOME TAX -6 Appellant Through: Mr. Kamal Sawhney, Senior Standing counsel. versus NAZAR TRADING PVT. LTD. Respondent Through: Mr. Prakash Kumar, Advocate. And ITA 430/2015 PR. COMMISSIONER OF INCOME TAX-6 Appellant Through: Mr. Kamal Sawhney,Senior Standing counsel. versus NAZAR TRADING PVT. LTD. Respondent Through: Mr. Prakash Kumar, Advocate. CORAM: DR. JUSTICE S.MURALIDHAR 2015:DHC:11740-DB
MR. JUSTICE VIBHU BAKHRU ORDER "/« 14.10.2015 1. Mr. Kamal Sawhney, learned Senior standing counsel for the Revenue states that on account of the errors in the memorandum of appeals, he needs to withdraw these appeals with liberty to file fresh appeals. 2. Dismissed as withdrawn with liberty as prayed for. 3. It IS made clear that grant of liberty will not be construed as the Court having expressed an opinion on issues of maintainability and delay in regard to the appeals that will be filed hereafter. S.MURALIDHAR, J OCTOBER 14,2015 VIBHU BAKHRU, J mg 2015:DHC:11740-DB
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