PR. COMMISSIONER OF INCOME 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The Delhi High Court dismissed the appeals as withdrawn.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, without prejudice to any future objections regarding maintainability or delay.
What were the facts?
The Revenue filed multiple appeals before the Delhi High Court against the assessee. The Revenue's counsel sought to withdraw these appeals due to errors in the memorandum of appeals.
What were the issues?
The primary issue was the Revenue's request to withdraw appeals due to procedural errors, with the court considering the implications of granting such liberty.
AI-generated summary — verify with the full judgment below
$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI 19-24 + 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 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 04/04/2026 at 21:52:25
+ 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 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 04/04/2026 at 21:52:25
MR. JUSTICE VIBHU BAKHRU O R D E R % 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 VIBHU BAKHRU, J OCTOBER 14, 2015 mg 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 04/04/2026 at 21:52:25
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