PR. COMMISSIONER OFINCOME TAX -21 vs M/S. REMFRY & SAGAR

Judgment text excerpt

$~29-35 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision: 05.12.2025 + ITA 200/2017 + ITA 201/2017 + ITA 207/2017 + ITA 208/2017 + ITA 209/2017 + ITA 210/2017 + ITA 211/2017 PR. COMMISSIONER OFINCOME TAX -21 .....Appellant Through: Mr. Indruj Singh Rai, SSC Mr. Sanjeev Menon, Mr. Rahul Singh, JSCs and Mr. Gaurav Kumar, Advocate. versus M/S. REMFRY & SAGAR .....Respondent Through: Mr Ajay Vohra, Sr Advocate with Mr Aditya Vohra and Mr Tanmay Dhakras, Advocates. CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MS. JUSTICE MINI PUSHKARNA V. KAMESWAR RAO, J. (ORAL) CM APPL. 76960/2025(early hearing) in ITA 200/2017; CM APPL. 76940/2025(early hearing) in ITA 201/2017; CM APPL. 76942/2025(early hearing) in ITA 207/2017; CM APPL. 76964/2025(early hearing) in ITA 208/2017; CM APPL. 76963/2025(early hearing) in ITA 209/2017; CM APPL. 76941/2025(early hearing) in ITA 210/2017; CM APPL. 76958/2025(early hearing) in ITA 211/2017 1. The Assessee/respondent has filed these applications for early hearing of the appeals. 2. The contents of the applications reveal that it is the case of the Signature Not Verified Signed By:PRADEEP ITA 200/2017 & connected Page 1 of 12 SHARMA Signing Date:08.12.2025 13:13:32 respondent/applicant that the substantial questions of law, which have been framed vide orders dated 08.03.2017 and 10.03.2017 in these appeals, are covered by the judgment of this Court passed in the Assessee’s five cases being ITA No.525/2025, 526/2025, 527/2025, 528/2025, & 531/2025 for different Assessment Years (AYs) titled Pr. Commissioner of Income Tax v. M/s. Remfry and Sagar, 2025:DHC:9183-DB. 3. Noting the contents of the applications and also Mr Indruj Singh Rai, learned SSC for the Appellant/Revenue has no objection if the early hearing applications are allo