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Delhi High Court - Orders

C.I.T vs M/S Escorts Ltd on 2 February, 2024

Author: Yashwant Varma

Bench: Yashwant Varma, Purushaindra Kumar Kaurav

                             $~20 to 25
                             *     IN THE HIGH COURT OF DELHI AT NEW DELHI
                             +     ITA 1427/2006
                                   C.I.T                                  ..... Appellant
                                                   Through: Mr. Sunil Agarwal, Mr.
                                                              Shivansh Pandya, Mr. Utkarsh
                                                              Tiwari, Advs.
                                                   versus
                                   M/S ESCORTS LTD                        ..... Respondent
                                                   Through: Mr. Parag Tripathi, Sr. Adv.
                                                              with Mr. Simran Mehta, Ms.
                                                              Mishika Bajpai, Mr. Srinivasan
                                                              Ramaswamy, Advs.
                             21
                             +     ITA 1428/2006, CM APPLs. 20315/2015 & 6324/2024
                                   C.I.T                                  ..... Appellant
                                                   Through: Mr. Sunil Agarwal, Mr.
                                                              Shivansh Pandya, Mr. Utkarsh
                                                              Tiwari, Advs.
                                                   versus
                                   M/S ESCORTS LTD                        ..... Respondent
                                                   Through: Mr. Parag Tripathi, Sr. Adv.
                                                              with Mr. Simran Mehta, Ms.
                                                              Mishika Bajpai, Mr. Srinivasan
                                                              Ramaswamy, Advs.
                             22
                             +     ITA 800/2019
                                   THE PR. COMMISSIONER OF INCOME TAX -3
                                                                               ..... Appellant
                                                   Through: Mr. Aseem Chawla, Sr. SC
                                                              with Ms. Pratishtha Chaudhary,
                                                              Mr. Aditya Gupta, Mr. Naveen
                                                              Rohilla, Advs.
                                                   versus
                                   ESCORTS LTD.                                 ..... Respondent
                                                   Through: Mr. Parag Tripathi, Sr. Adv.
                                                              with Mr. Simran Mehta, Ms.
                                                              Mishika Bajpai, Mr. Srinivasan
                                                              Ramaswamy, Advs.
                             23
                             +     ITA 802/2019



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 05/02/2024 at 23:25:44
                                        THE PR. COMMISSIONER OF INCOME TAX -3
                                                                          ..... Appellant
                                                     Through: Mr. Aseem Chawla, Sr. SC
                                                              with Ms. Pratishtha Chaudhary,
                                                              Mr. Aditya Gupta, Mr. Naveen
                                                              Rohilla, Advs.
                                                     versus
                                       ESCORTS LTD.                       ..... Respondent
                                                     Through: Mr. Parag Tripathi, Sr. Adv.
                                                              with Mr. Simran Mehta, Ms.
                                                              Mishika Bajpai, Mr. Srinivasan
                                                              Ramaswamy, Advs.
                             24
                             +         ITA 804/2019
                                       THE PR. COMMISSIONER OF INCOME TAX -3
                                                                              ..... Appellant
                                                     Through: Mr. Aseem Chawla, Sr. SC
                                                              with Ms. Pratishtha Chaudhary,
                                                              Mr. Aditya Gupta, Mr. Naveen
                                                              Rohilla, Advs.
                                                     versus
                                       ESCORTS LTD.                           ..... Respondent
                                                     Through: Mr. Parag Tripathi, Sr. Adv.
                                                              with Mr. Simran Mehta, Ms.
                                                              Mishika Bajpai, Mr. Srinivasan
                                                              Ramaswamy, Advs.
                             25
                             +         ITA 644/2019
                                       THE PR. COMMISSIONER OF INCOME TAX -3
                                                                              ..... Appellant
                                                     Through: Mr. Aseem Chawla, Sr. SC
                                                              with Ms. Pratishtha Chaudhary,
                                                              Mr. Aditya Gupta, Mr. Naveen
                                                              Rohilla, Advs.
                                                     versus
                                       ESCRORTS LTD.                          ..... Respondent
                                                     Through: Mr. Parag Tripathi, Sr. Adv.
                                                              with Mr. Simran Mehta, Ms.
                                                              Mishika Bajpai, Mr. Srinivasan
                                                              Ramaswamy, Advs.




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 05/02/2024 at 23:25:44
                                        CORAM:
                                       HON'BLE MR. JUSTICE YASHWANT VARMA
                                       HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR
                                       KAURAV
                                                    ORDER

% 02.02.2024 CM APPL. 6325/2024 in ITA 1428/2006 Exemption allowed, subject to all just exceptions. Application shall stand disposed of.

CM APPL. 6324/2024 in ITA 1428/2006 Mr. Tripathi, learned senior counsel appearing in support of the application has taken us through the disclosures made therein. Mr. Aggarwal, learned counsel representing the appellants prays for time to verify the disclosures.

Let the same be done within a period of two weeks from today. ITA 1427/2006; ITA 1428/2006, CM APPL. 20315/2015; ITA 800/2019; ITA 802/2019; ITA 804/2019 & ITA 644/2019 The Court additionally grants liberty to learned counsels for respective parties to place a Brief Synopsis of Submissions as well as a compilation of judgments which are proposed to be relied upon on record at least 48 hours prior to the date fixed. Those submissions shall refer to the pdf page numbers of the digital record of the Court wherever so required.

Let this batch be put down for final disposal on 18.03.2024 in the category of "End of Board".

YASHWANT VARMA, J.

PURUSHAINDRA KUMAR KAURAV, J.

FEBRUARY 02, 2024/neha 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 05/02/2024 at 23:25:45