Link Quest Telecom Limited v. Assistant Commissioner Of Income Tax, Tds Circle- 75(1) & Anr
High Court
02 Jul 2019 In favour of: Assessee
Forum / Bench
High Court · dhcdb
Parties
Link Quest Telecom Limited v. Assistant Commissioner Of Income Tax, Tds Circle- 75(1) & Anr
Date of order
02 Jul 2019
Assessment year(s)
—
Outcome
Allowed
The order — as passed by the High Court
Case summary
In Link Quest Telecom Limited v. Assistant Commissioner Of Income Tax, Tds Circle- 75(1) & Anr, the High Court (2019) allowed the appeal. The decision went in favour of the assessee.
Decision: The petition is disposed of in the above terms.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
$~32
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 6972/2019
LINK QUEST TELECOM LIMITED ..... Petitioner Through: Mr.Rajat Mittal, Advocate.
versus
ASSISTANT COMMISSIONER OF INCOME TAX, TDS CIRCLE- 75(1) & ANR. ..... Respondents
..... Respondents Through: Mr.Ruchir Bhatia, Sr.Standing Counsel with Mr.Gaurav Gupta, ACIT Circle 75(1).
CORAM:
JUSTICE S.MURALIDHAR JUSTICE TALWANT SINGH
O R D E R% 02.07.2019
CM APPLs.29021/2019 and 29022/2019 (exemption)
1. Allowed, subject to all just exceptions.
W.P.(C) 6972/2019 and CM APPL.29020/2019 (interim relief)
2. It appears that the Petitioner has already preferred a revision petition under Section 264 of the Income Tax Act, 1961 before the Commissioner of Income Tax on 3[rd] June 2019 seeking a relief identical to the one sought in the present petition.
3. In that view of the matter, while declining to entertain the present petition in the above circumstances, the Court directs the CIT to endeavour to
dispose of the revision petition filed by the Petitioner not later than 2 months from today.
4. The petition is disposed of in the above terms. The pending application is also disposed of.
S. MURALIDHAR, J.
JULY 02, 2019 tr
TALWANT SINGH, J.
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