The Pr. Commissioner Of Income Tax -3 v. Dlf Ltd
High Court
07 May 2025 In favour of: Unclear
Forum / Bench
High Court · dhcdb
Parties
The Pr. Commissioner Of Income Tax -3 v. Dlf Ltd
Date of order
07 May 2025
Assessment year(s)
—
Outcome
Other
The order — as passed by the High Court
Case summary
In The Pr. Commissioner Of Income Tax -3 v. Dlf Ltd, the High Court (2025) decided the matter.
Decision: 3.In view of the above, the above-captioned appeal is disposed of.However, we clarify that Revenue would be entitled to revive the same, ifthe final certificate, settling the dispute which is subject matter of the presentappeal is not issued within a reasonable period.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
$~102
*IN THE HIGH COURT OF DELHI AT NEW DELHI+ITA 32/2020
THE PR. COMMISSIONER OF INCOME TAX -3
.....Appellant
Through:Mr Puneet Rai, SSC.
versus
%
DLF LTD.
.....Respondent
Through:Mr Akash Shukla, Advocate.
CORAM:HON'BLE MR. JUSTICE VIBHU BAKHRUHON'BLE MR. JUSTICE TEJAS KARIAO R D E R29.04.2025
CM APPL. 24524/2025
1.The respondent has filed the present application, inter alia, prayingthat the above-captioned appeal be disposed of since the respondent hasmade a declaration under the Direct Tax Vivad Se Vishwas Scheme enactedunder Chapter 4 of the Finance (No.2) Act, 2024.
2.It is stated that the designated authority has passed an order and issueda certificate determining the amount payable pursuant to the declarationmade by the respondent. The respondent has also paid the amount asdetermined and is now awaiting the final certificate.
3.In view of the above, the above-captioned appeal is disposed of.However, we clarify that Revenue would be entitled to revive the same, ifthe final certificate, settling the dispute which is subject matter of the presentappeal is not issued within a reasonable period.
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 07/05/2025 at 14:32:43
4.The above-captioned appeal as well as the present application isdisposed of in the aforesaid terms.
5.The date already fixed in the appeal, that is, 07.08.2025 standscancelled.
VIBHU BAKHRU, J
APRIL 29, 2025/tr
TEJAS KARIA, J
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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 07/05/2025 at 14:32:43
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