C.I.T v. M/S Escorts Ltd.
Case brief
What is this about?
ITA 1428/2006 (CM APPL. 20315/2015; CM APPL. 6324/2024); C.I.T. appellant v. M/S ESCORTS LTD respondent; High Court of Delhi; order dated 12.01.2026; Coram Dinesh Mehta and Vinod Kumar, JJ; Appellate side counsel: Sunil Aggarwal (Sr SC) with Priya Sarkar, Viplav Acharya (Jr SCs), Utkarsh Tiwari, Anugrah Dwivedi; respondent counsel Simran Mehta; appeal disposed of and proceedings closed after the Department declined to pursue the appeal because the income taxed in the assessment had been offered by the assessee for the subsequent year; no statutes or precedents cited; no quantum.
What did the court decide?
Proceedings in the appeal were closed and the appeal stands disposed of; no substantive adjudication. ¶12