PR. COMMISSIONER OF INCOME TAX(CENTRAL)-2 vs NAGAR DAIRY PVT. LTD.

Judgment text excerpt

$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI % Order pronounced on: 03 March, 2025 + ITA 320/2023, CM APPL. 9854/2025 (Cross Objection) & CM APPL. 9855/2025 (Delay 471 Days in Filing Cross Objection) PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 .....Appellant Through: Mr. Sanjay Kumar, Ms. Monica Benjamin & Ms. Easha, Advs. versus NAGAR DAIRY PVT. LTD. .....Respondent Through: Mr. Ved Jain, Mr. Nischay Kantoor & Ms. Soniya Dodeja, Advs. + ITA 326/2023, CM APPL. 9852/2025 (Cross Objection) & CM APPL. 9853/2025 (Delay 471 Days in Filing Cross Objection .) PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 .....Appellant Through: Mr. Sanjay Kumar, Ms. Monica Benjamin & Ms. Easha, Advs. versus NAGAR DAIRY PVT. LTD. .....Respondent Through: Mr. Ved Jain, Mr. Nischay Kantoor & Ms. Soniya Dodeja, Advs. + ITA 341/2023, CM APPL. 9857/2025 (Cross Objection) & CM APPL. 9858/2025 (Delay 471 Days in Filing Cross Objection .) PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 .....Appellant Through: Mr. Sanjay Kumar, Ms. Monica Benjamin & Ms. Easha, Advs. Signature Not Verified Digitally Signed ITA 320/2023 & connected matters Page 1 of 61 By:KAMLESH KUMAR Signing Date:03.03.2025 16:16:25 versus NAGAR DAIRY PVT. LTD. .....Respondent Through: Mr. Ved Jain, Mr. Nischay Kantoor & Ms. Soniya Dodeja, Advs. + ITA 369/2023, CM APPL. 9849/2025 (Cross Objection) & CM APPL. 9850/2025 (Delay 471 Days in Filing Cross Objection.) PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 .....Appellant Through: Mr. Sanjay Kumar, Ms. Monica Benjamin & Ms. Easha, Advs. versus NAGAR DAIRY PVT. LTD. .....Respondent Through: Mr. Ved Jain, Mr. Nischay Kantoor & Ms. Soniya Dodeja, Advs. CORAM: HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR ORDER YASHWANT VARMA, J. 1. In terms of this order, we propose