Case LawHigh Court › +W.p.(C) v. Deputy Commissioner Of Incom...

+W.p.(C) v. Deputy Commissioner Of Income Tax Circle 13(1)New Delhi & Anr

High Court 03 Dec 2024 In favour of: Unclear
Forum / Bench
High Court · dhcdb
Parties
+W.p.(C) v. Deputy Commissioner Of Income Tax Circle 13(1)New Delhi & Anr
Date of order
03 Dec 2024
Assessment year(s)
Outcome
Other

The order — as passed by the High Court

Case summary

In +W.p.(C) v. Deputy Commissioner Of Income Tax Circle 13(1)New Delhi & Anr, the High Court (2024) decided the matter under Section 154, Section 244A of the Income-tax Act.

Decision: It is, however, clarified that all rights andcontentions of the parties are reserved and if the petitioner is not satisfied byany order passed under Section 154 of the Act, the present order will notpreclude the petitioner from availing its remedies in accordance with law.4.The petition is disposed...

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

Sections referenced in this judgment

$~96 IN THE HIGH COURT OF DELHI AT NEW DELHI +W.P.(C) 16686/2024 and CM APPL. 70603/2024LEASE PLAN INDIA PRIVATE LIMITEDLEASE PLAN INDIA PRIVATE LIMITED .....Petitioner Through:Mr Ajay Vohra, Sr. Advocate withMr Neeraj Jain, Mr Aditya Vohra andMr Shashvat Dhamija, AdvocatesMr Neeraj Jain, Mr Aditya Vohra andMr Shashvat Dhamija, Advocates versus DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 13(1)NEW DELHI & ANR......Respondents .....RespondentsThrough:MrShlokChandra,Sr.StandingCounsel with Ms Naincy Jain and MsMadhavi Shukla, Advocates. CORAM:HON'BLE MR. JUSTICE VIBHU BAKHRUHON'BLE MS. JUSTICE SWARANA KANTA SHARMA O R D E R %03.12.2024 1.The petitioner has filed the present petition, inter alia, praying as under: “a. Writ in the nature of mandamus or any other appropriate writ,direction or order directing Respondent No.1 to forthwith processthe rectification applications dated 12.10.2018, 17.01.2020 andsubsequent applications/ reminder letters filed by the Petitioner andto pass speaking order under section 154 of the Act; b. Writ in the nature of mandamus or any other appropriate writ,direction or order directing Respondent No.1 to forthwith grantincome-tax refund due to the Petitioner along with applicableinterest under section 244A of the Act (till the date of credit) forassessment year 2008-09.” 2.At the outset, the learned counsel appearing for the Revenue states oninstructions that the applications filed by the petitioner under Section 154 ofthe Income Tax Act, 1961 (hereafter the Act) would be decided within aperiod of five weeks from today. The Revenue is bound down to the saidstatement. 3.In view of the above, we do not consider it apposite to pass anyfurther orders in this petition. It is, however, clarified that all rights andcontentions of the parties are reserved and if the petitioner is not satisfied byany order passed under Section 154 of the Act, the present order will notpreclude the petitioner from availing its remedies in accordance with law.4.The petition is disposed of in the aforesaid terms. Pending applicationshall also stand closed. VIBHU BAKHRU, J DECEMBER 03, 2024 / tr SWARANA KANTA SHARMA, JClick here to check corrigendum, if any
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