Revenue's appeal against National Fertilizers was filed inadvertently, as a prior appeal on the same impugned order (ITA 355/2023) had already been dismissed. The Division Bench permitted withdrawal and dismissed the appeal and application.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
$~82
Through: Mr. Gauarv Gupta, SSC, Mr. Shivendra Singh, Mr. Yojit Pareek, and Ms. Prakriti Rastogi, JSCs
versus
NATIONAL FERTILIZERS LTD. .....Respondent Through: None
CORAM:
HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR
O R D E R % 08.10.2025
V. KAMESWAR RAO, J
VINOD KUMAR, J
OCTOBER 08, 2025
cd
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 15/10/2025 at 12:12:19
PR. Commissioner of Income Tax - 4, Delhi
National Fertilizers Ltd.
V. Kameswar Rao
Vinod Kumar
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
