Capgemini Technology Services India Ltd. v. Deputy Commissioner of Income Tax and Ors.
Case brief
What is this about?
Interim order of the Bombay High Court in W.P. 16068 of 2024 (Capgemini Technology Services India Ltd. v. Deputy Commissioner of Income Tax & Ors.), dated 24 February 2025, Bench M.S. Sonak & Jitendra Jain, JJ. Keywords: jurisdiction objection — cause of action alleged to arise wholly at Delhi; petitioner's counter relying on transfer of tax jurisdiction from PCIT Delhi-1 to ACIT/DCIT Circle-1(1), Pune; amalgamation of Aricent Technologies (Holdings) Limited with petitioner effective 1 October 2021; affidavits of respondent Nos.1 and 2 on merits and jurisdiction due 13 March 2025; notice to respondent Nos.2 and 4 returnable 18 March 2025; matter listed 18 March 2025. No statutes or precedents cited; no substantive holdings; points left open.
What did the court decide?
Interim directions: respondent Nos.1 and 2 to file affidavits on the aspects of merits and jurisdiction latest by 13 March 2025 and to report on the status of transfer of records and the Aricent amalgamation submission; notice issued to respondent Nos.2 and 4, returnable on 18 March 2025; matter listed for 18 March 2025. Petition remains pending; no final relief.