The Vacation Bench of the Delhi High Court disposed of an exemption application and listed connected income tax writ petitions. The court ordered that attached bank amounts remain frozen until the next hearing despite an interim order.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
$~10 to 12 & 15
MOET HENNESSY INDIA PRIVATE LIMITED ..... Petitioner
Through: Mr.Vikas Srivastava, Mr.Sumit Mangal and Mr.Vikrant Maheshwari, Advocates.
versus
JOINT COMMISSIONER OF INCOME-TAX SPECIAL RANGE-6, NEW DELHI & ANR. ..... Respondents
Through: Mr.Zoheb Hossain, Sr. Standing Counsel for the Revenue.
CORAM:
HON’BLE MR. JUSTICE PRATEEK JALAN HON’BLE MR. JUSTICE SANJEEV NARULA
O R D E R
% 04.01.2019 CM APPL. 43/2019, 45/2019, 47/2019 & 53/2019 (Exemption)
Exemption granted, subject to all just exceptions.
The Application stands disposed of.
W.P.(C) 13/2019 and C.M.No.42/2019 (stay) W.P.(C) 14/2019 and C.M.No.44/2019 (stay) W.P.(C) 15/2019 and C.M.No.46/2019(stay) W.P.(C) 18/2019 and C.M.No.52/2019(stay)
List these petitions before the Roster Bench on 9th January, 2019.
In the meantime, the amounts attached by virtue of the impugned
W.P.(C) 13/2019 and connected matters
page 1 of 2
notice dated 31st December, 2018 of the Income Tax Department [as modified by the Department’s letter dated 4th January, 2019 and by the order passed by this Court today in W.P.(C) No.16/2019], i.e. the balance amount of Rs.23 crores (approx.), shall remain attached but not remitted by the petitioner’s banker (Citi Bank) to the Income Tax Department until the next date of hearing.
Copy of this order be given dasti, under the signatures of the Court Master.
PRATEEK JALAN, J. (VACATION JUDGE)
SANJEEV NARULA, J. (VACATION JUDGE)
JANUARY 04, 2019 ‘dc’
W.P.(C) 13/2019 and connected matters
page 2 of 2
1 issue framed by the court
Whether the attachment of bank amounts pending hearing should be maintained or released.
1 provisions across 1 enactments
Moet Hennessy India Private Limited
Joint Commissioner of Income-Tax Special Range-6, New Delhi
Prateek
Jalan
Sanjeev Narula
As recorded by the court registry
A petition under Article 226 of the Constitution asking a High Court to issue a writ against the State or a public authority in a civil matter.
Judgements on the same questions, provisions and authorities, from every court
