The High Court of Delhi disposed of multiple writ petitions filed by PCI Limited against the Assistant Commissioner of Income Tax, finding them infructuous as assessment proceedings terminated under Section 153C with no additions.
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.
$~32, 43, 45 to 48
45
This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 03/07/2025 at 08:16:43
46
47 + W.P.(C) 3811/2024 PCI LIMITED .....Petitioner Through: Mr. Sumit Lalchandani, for Mr. Salil Kapoor, Advocate. versus ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 19(1), DELHI & ANR. .....Respondents Through: Mr. Aseem Chawla, SSC with Ms. Naincy Jain, JSC, Ms. Pratishtha Chaudhary & Mr. Naveen Rohila, Advocates.
48
CORAM: HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE RAVINDER DUDEJA
This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 03/07/2025 at 08:16:43
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O R D E R 05.07.2024
YASHWANT VARMA, J.
RAVINDER DUDEJA, J.
JULY 5, 2024/ RM/SK
This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 03/07/2025 at 08:16:43
1 provisions across 1 enactments
PCI Limited
Assistant Commissioner Of Income Tax Circle 19(1) Delhi
Yashwant Varma
Ravinder Dudeja
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
