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2026 DAILYLAW 19975 (DEL)

COMMISSIONER OF INCOME TAX v. M/S DALMIA CEMENT BHARAT LTD.

ITA/155/2006 · 2026-09-25

Renu Bhatnagar, Subramonium Prasad

body2026

Judgment text

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$~10 to 13 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010613452006 + ITA 155/2006, CM APPL. 59542/2026 COMMISSIONER OF INCOME TAX .....Appellant Through: Mr. Ruchir Bhatia, SSC, Mr. Anant Mann, JSC, Mr. Pratyaksh Gupta, JSC, for Appellant. versus M/S DALMIA CEMENT BHARAT LTD. .....Respondent Through: Mr. M. S. Ananth, Mr. Sahil Dhawan, Advocates # CNR No. DLHC010616882006 + ITA 258/2006, CM APPL. 59626/2026 COMMISSIONER OF INCOME TAX .....Appellant Through: Mr. Ruchir Bhatia, SSC, Mr. Anant Mann, JSC, Mr. Pratyaksh Gupta, JSC, for Appellant. versus M/S DALMIA CEMENT BHARAT LTD. .....Respondent Through: Mr. M. S. Ananth, Mr. Sahil Dhawan, Advocates # CNR No. DLHC010620112006 + ITA 549/2006, CM APPL. 59580/2026 COMMISSIONER OF INCOME TAX DEL .....Appellant 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 30/09/2026 at 12:12:44 Through: Mr. Ruchir Bhatia, SSC, Mr. Anant Mann, JSC, Mr. Pratyaksh Gupta, JSC, for Appellant. versus M/S DALMIA CEMENT LTD. .....Respondent Through: Mr. M. S. Ananth, Mr. Sahil Dhawan, Advocates # CNR No. DLHC010624252006 + ITA 921/2006, CM APPL. 59579/2026 COMMISISONER OF INCOME TAX DEL .....Appellant Through: Mr. Ruchir Bhatia, SSC, Mr. Anant Mann, JSC, Mr. Pratyaksh Gupta, JSC, for Appellant. versus M/S DALMIA CEMENT BHARAT LTD. .....Respondent Through: Mr. M. S. Ananth, Mr. Sahil Dhawan, Advocates CORAM: HON'BLE MR. JUSTICE SUBRAMONIUM PRASAD HON'BLE MS. JUSTICE RENU BHATNAGAR O R D E R % 25.09.2026 1. Learned Counsel appearing for the Appellant fairly submits that the tax effect in the present Appeals is less than Rs. 2 crores. He, therefore, seeks permission to withdraw the present Appeals in light of the Circular No.09/2024. 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 30/09/2026 at 12:12:44 2. Accordingly, the Appeals are disposed of as withdrawn. Pending applications, if any, are also disposed of as withdrawn. SUBRAMONIUM PRASAD, J RENU BHATNAGAR, J SEPTEMBER 25, 2026 Rahul 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 30/09/2026 at 12:12:44