W.p.(C)/13150/2023 Of M/S Continental Engineering Corporation v. The Income Tax / Ward Officer, Circle International Tax 1(2)(1) & Ors
High Court
18 Mar 2025 In favour of: Unclear
Forum / Bench
High Court · dhcdb
Parties
W.p.(C)/13150/2023 Of M/S Continental Engineering Corporation v. The Income Tax / Ward Officer, Circle International Tax 1(2)(1) & Ors
Date of order
18 Mar 2025
Assessment year(s)
—
Outcome
Other
The order — as passed by the High Court
Case summary
In W.p.(C)/13150/2023 Of M/S Continental Engineering Corporation v. The Income Tax / Ward Officer, Circle International Tax 1(2)(1) & Ors, the High Court (2025) decided the matter.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
CORAM:
HON'BLE MR. JUSTICE VIBHU BAKHRUHON'BLE MR. JUSTICE TEJAS KARIAO R D E R
%18.03.2025
1.The petitioner has filed the present petition impugning an order dated27.07.2023 passed by the Assessing Officer (AO) rejecting the petitioner’sapplication for issuance of a certificate under Section 197 of the Income Tax Act,1961, in respect of financial year (FY) 2023-24. The said financial year has sinceexpired, therefore the challenge to the impugned order is rendered academic.
2.In view of the above, we dispose of the present petition.
3.We clarify that all rights and contentions of the parties are reserved. Thepetitioner would not be precluded from challenging a similar order for furtheryears on the grounds as set out in the present petition and this order is not to beconstrued as dispositive of any of the grounds of challenge as raised by thepetitioner.
VIBHU BAKHRU, J
MARCH 18, 2025/K
TEJAS KARIA, JClick here to check corrigendum, if any
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