High Court of Delhi · Procedural orders
Pr. Commissioner of Income Tax-1 v. AIS Distribution Services Ltd.
ITA 782/2025 (common order with ITA 780/2025) ·
AIS Revenue appeals withdrawn for low tax effect; questions of law expressly left open.
1. FACTS OF THE CASE
The common order covers Revenue’s ITA 780/2025 and ITA 782/2025 against AIS. It records tax effects of Rs.1,26,51,985 for AY 2011-12 and Rs.1,26,06,998 for AY 2012-13. The Court referred to the Circular dated 17 September 2024, particularly paragraph (v).
2. DISCUSSION BY THE COURT
In view of the cited circular and the stated year-specific tax effects, the Court declined to entertain the appeals. It did not examine the underlying tax issue and expressly left any question of law open for decision in an appropriate forum.
3. JUDICIAL DECISION
Both appeals were disposed of as withdrawn. Questions of law, if any, were left open; pending applications were also disposed of.
4. OUTCOME
This record preserves ITA 782/2025 within the common withdrawal order. Neither appeal produced a substantive decision on the tax question.
5. Expert Comments
AKHB editorial analysis, distinct from the Court’s findings.
The express reservation prevents a merits reading
Leaving the question of law open is a direct limit on what the disposal establishes. The order ends these appeals but does not affirm an underlying legal proposition as High Court precedent. A reader should cite it for the withdrawal and monetary-limit disposition, not as a substantive ruling about AIS’s tax treatment.
Source: PDF p.2
Keep each tax effect attached to its stated year
The amounts are tax effects, not assessed income: Rs.1,26,51,985 for 2011-12 and Rs.1,26,06,998 for 2012-13. The source does not expressly map the years to the two dockets. Preserving that distinction avoids manufacturing a docket-year allocation merely from the order in which the captions appear.
A shared PDF does not eliminate a separate appeal
ITA 780/2025 and ITA 782/2025 have different CNRs and applications, although one order disposes of both. This record identifies the latter and retains the connection to the former. Their common result should not cause one proceeding to be lost or the two tax-effect figures to be collapsed into an invented aggregate threshold test.
Source and verification
2-page official High Court of Delhi judgment PDF (DLHC011085412023_1_2026-09-24.pdf).
Original PDF: 2 pages · SHA-256: bc6f48b7b7c74bd092910bd37d64ce675ad2ba2aa2622bb87dabaf60b186e006
All 2 original pages read and visually inspected; all five panels audited.
The common order records AY2011-12 and AY2012-13 with separate tax effects but does not expressly assign either year to an individual docket. Both appeal identities are preserved.
Subsequent treatment has not been independently verified.
AI disclosure and professional disclaimer
AI-assisted source review. Independent human approval is not represented.
General research only. Expert Comments are editorial analysis, not the Court’s holding. No current-law clearance is claimed.