PCIT-7 Vs Tata Teleservices Ltd. (Delhi High Court)
Summary: The Delhi High Court dismissed the Revenue’s appeal filed as ITA 512/2025 against Tata Teleservices Ltd., along with the pending applications. The order records that, according to the respondent’s counsel, the issue in the appeal was covered against the Revenue by the judgment in PCIT v. Sahara India Life Insurance Company Ltd., reported in 432 ITR 84 (Delhi). The Court further noted that it had also dismissed Revenue appeals in Pr. Commissioner of Income Tax v. Corteva Agriscience Pvt. Ltd., being ITA 344/2025, ITA 345/2025, ITA 349/2025 and ITA 350/2025, on an identical issue.
Read SC Judgment in this case: SC Dismisses Revenue’s SLP Against Tata Teleservices Due to 201-Day Delay
The Tribunal had likewise relied upon Sahara India Life Insurance Company Ltd. The Revenue did not draw the Court’s attention to anything contrary to the submission advanced on behalf of Tata Teleservices Ltd. The Court therefore concluded that no substantial question of law arose for consideration in the appeal. Consequently, the appeal filed by the Revenue, together with the pending applications, was dismissed. The order was passed by the Division Bench comprising Justice V. Kameswar Rao and Justice Vinod Kumar on 13 October 2025. The order itself does not set out the substantive factual background or the detailed legal issue underlying the dispute, but records that the issue was already covered by the cited Delhi High Court rulings and that no contrary material was brought to its attention. The result was accordingly confined to dismissal of the present Revenue appeal and the pending applications.
Cases Discussed
- PCIT v. Sahara India Life Insurance Company Ltd., 432 ITR 84 (Delhi) — Relied upon by the Tribunal and treated by the Delhi High Court as covering the issue against the Revenue.
- Pr. Commissioner of Income Tax v. Corteva Agriscience Pvt. Ltd. (Delhi High Court), ITA 344/2025, ITA 345/2025, ITA 349/2025 and ITA 350/2025.
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT
1. According to Mr. Salil Kapoor, the issue is covered against the appellant/Revenue in terms of the judgment in the case of PCIT v. Sahara India Life Insurance Company Ltd., reported in 432/ITR/84/Delhi.
2. We have been informed that this Court in the case of Pr. Commissioner of Income Tax v. Corteva Agriscience Pvt. Ltd, ITA 344/2025. ITA 345/2025, ITA 349/2025 and ITA 350/2025 has also dismissed the appeals filed by the Revenue on an identical issue.
3. We note the Tribunal has also relied upon Sahara India Life Insurance Company Ltd. (supra). Mr. Sinha has not drawn our attention to anything contrary to the submission made by Mr. Kapoor. As no substantial question of law arises for consideration in this appeal, the present appeal along with pending applications is, accordingly, dismissed.
