PR. COMMISSIONER OF INCOME TAX -7 vs. THE FERTILIZER CORPORATION OF INDIA LTD.

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ITA - 223 / 2024HC Delhi25 April 20242 pages
For Petitioner: PUNEET RAI
AI SummaryRemanded

What did the High Court hold?

The Court noted that the Division Bench could not assemble due to the unavailability of one of the judges. Consequently, the matter was adjourned to a future date for hearing.

What were the facts?

The appeals were filed by the Principal Commissioner of Income Tax - 7 against The Fertilizer Corporation of India Ltd. The appeals were listed for hearing before the Delhi High Court. However, the Division Bench could not assemble on the scheduled date.

What were the issues?

The primary issue was the listing of the appeals for hearing. The immediate concern was the inability of the court to assemble and proceed with the case.

AI-generated summary — verify with the full judgment below

$~77, 78, 80 & 81 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 223/2024 & CM APPL. 23746/2024 (Ex.), 23747/2024 (43 Days Delay) & 23748/2024 (79 Days Delay in Refiling)

PR. COMMISSIONER OF INCOME TAX -7 ..... Appellant

Through: Mr. Puneet Rai, SSC.

versus

THE FERTILIZER CORPORATION OF INDIA LTD.

..... Respondent

Through: None 78 + ITA 224/2024 & CM APPL. 23770/2024 (Ex.), 23771/2024 (82 Days Delay in Refiling) & 23772/2024 (43 Days Delay)

PR. COMMISSIONER OF INCOME TAX -7 ..... Appellant

Through: Mr. Puneet Rai, SSC.

versus

THE FERTILIZER CORPORATION OF INDIA LTD.

..... Respondent

Through: None 80 + ITA 226/2024 & CM APPL. 23905/2024 (Ex.), 23906/2024 (43 Days Delay) & 23907/2024 (79 Days Delay in Refiling)

PR. COMMISSIONER OF INCOME TAX -7 ..... Appellant

Through: Mr. Puneet Rai, SSC.

versus

THE FERTILIZER CORPORATION OF INDIA LTD.

..... Respondent

Through: None 81 + ITA 227/2024 & CM APPL. 23992/2024 (Ex.), 23993/2024 (50 Days Delay) & 23994/2024 (75 Days Delay in Refiling) 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 14:15:52

PR. COMMISSIONER OF INCOME TAX-7 ..... Appellant

Through: Mr. Puneet Rai, SSC.

versus

M/S THE FERTILIZER CORPORATION OF INDIA LTD.

..... Respondent

Through: None

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV

O R D E R %

25.04.2024

The Hon’ble Division Bench could not assemble, as Hon’ble Mr. Justice Yashwant Varma is not available today.

List on 17.05.2024

BY ORDER

(COURT MASTER) APRIL 25, 2024/kk 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 14:15:52

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