Case LawHigh Court › + W.p.(C) 5351/2024 & Cm Appl v. Assessm...

+ W.p.(C) 5351/2024 & Cm Appl v. Assessment Unit Income Tax Department And Anr

High Court 15 Apr 2024 In favour of: Unclear
Forum / Bench
High Court · dhcdb
Parties
+ W.p.(C) 5351/2024 & Cm Appl v. Assessment Unit Income Tax Department And Anr
Date of order
15 Apr 2024
Assessment year(s)
Outcome
Other

The order — as passed by the High Court

Case summary

In + W.p.(C) 5351/2024 & Cm Appl v. Assessment Unit Income Tax Department And Anr, the High Court (2024) decided the matter under Section 271 of the Income-tax Act.

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

Sections referenced in this judgment

$~110 & 111 IN THE HIGH COURT OF DELHI AT NEW DELHI+ W.P.(C) 5351/2024 & CM APPL. 21929/2024 (Stay) GUPTA AUTO IMPEX ..... Petitioner Through: Ms. Ananya Kapoor, Adv. GUPTA AUTO IMPEX ..... Petitioner Through: Ms. Ananya Kapoor, Adv. versus ASSESSMENT UNIT INCOME TAX DEPARTMENT AND ANR. ..... Respondents Through: Mr. Abhishek Maratha, SSC along with Mr. Parth Semwal, JSC and Ms. Nupur Sharma, Adv. along with Mr. Parth Semwal, JSC and Ms. Nupur Sharma, Adv. 111 + W.P.(C) 5352/2024 & CM APPL. 21931/2024 (Stay) GUPTA AUTO IMPEX ..... Petitioner Through: Ms. Ananya Kapoor, Adv. versus versus ASSESSMENT UNIT INCOME TAX DEPARTMENT AND ANR. ..... Respondents Through: Mr. Abhishek Maratha, SSC along with Mr. Parth Semwal, JSC and Ms. Nupur Sharma, Adv. CORAM:HON'BLE MR. JUSTICE YASHWANT VARMAHON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV O R D E R% 15.04.2024 CM APPL. 21930/2024 (Exemption) in W.P.(C) 5351/2024 CM APPL. 21932/2024 (Exemption) in W.P.(C) 5352/2024 Allowed, subject to all just exceptions. Applications are disposed of. 1.The petitioner assails the demand notice referable to Section 271(1)(c) of the Income Tax Act, 1961 [‘Act’] asserting that the same is clearly contrary to the interim order which operates on the writ petition and stands embodied in our order of 18 May 2023. The said order has been passed in W.P.(C) 6675/2023. 2.Mr. Maratha, learned counsel representing the respondents, on instructions and on going through the interim order operating on that writ petition, states that the impugned demand shall be withdrawn within a period of one week from today. The statements so made is recorded and accepted. 3.In view of the aforesaid and since nothing further would survive, the writ petitions stand disposed of. YASHWANT VARMA, J. PURUSHAINDRA KUMAR KAURAV, J. APRIL 15, 2024/RW
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