PR. COMMISSIONER OFINCOME TAX -6 vs. NAZAR TRADING PVT.LTD

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ITA/428/2015HC DelhiDLHC01238887201514 October 2015Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU3 pages
AI SummaryDismissed

What did the High Court hold?

The Revenue's counsel sought to withdraw the appeals due to errors in the memorandum of appeals. The court dismissed the appeals as withdrawn, granting liberty to file fresh appeals.

What were the facts?

The Revenue filed multiple appeals before the High Court of Delhi against the assessee, Nazar Trading Pvt. Ltd. The appeals were filed by the Principal Commissioner of Income Tax-6.

What were the issues?

The primary issue was the procedural defect in the filing of the appeals by the Revenue, leading to their withdrawal.

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 Digitally Signed By:AMULYA Signature Not Verified

+ + 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

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 Dismissed as withdrawn with liberty as prayed for. 3.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

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