Case Law › High Court › + Ita 501/2025 Cm Appl v. National Ferti...

+ Ita 501/2025 Cm Appl v. National Fertilizers Ltd

High Court 15 Oct 2025 In favour of: Assessee

Forum / Bench

High Court · dhcdb

Parties

Date of order

15 Oct 2025

Assessment year(s)

—

Outcome

Dismissed

The order — as passed by the High Court

Case summary

In + Ita 501/2025 Cm Appl v. National Fertilizers Ltd, the High Court (2025) dismissed the appeal. The decision went in favour of the assessee.

Decision: 2.Accordingly, the appeal and the application are dismissed as withdrawn. V

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

$~82 IN THE HIGH COURT OF DELHI AT NEW DELHI+ ITA 501/2025 CM APPL. 62999/2025 PR. COMMISSIONER OF INCOME TAX - 4, DELHI.....Appellant PR. COMMISSIONER OF INCOME TAX - 4, DELHI.....Appellant 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 RAOHON'BLE MR. JUSTICE VINOD KUMAR % O R D E R08.10.2025 1.Mr. Gaurav Gupta, learned Senior Standing Counsel, appearing for the appellant states that this appeal has been filed inadvertently as according to him, an appeal challenging the same impugned order was filed being ITA 355/2023, which was dismissed against the revenue/appellant in favour of the respondent vide order dated 10.07.2023. 2.Accordingly, the appeal and the application are dismissed as withdrawn. V. KAMESWAR RAO, J OCTOBER 08, 2025 cd VINOD KUMAR, J

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