Multiple writ petitions challenging proceedings under Section 153C of the Income Tax Act were disposed of as infructuous because the assessment proceedings had been terminated with no additions made.
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$~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 08:16:18
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 08:16:18
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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 08:16:18
1 issue framed by the court
Whether the writ petitions are maintainable in light of the closure of assessment proceedings under Section 153C of the Income Tax Act, 1961 with no additions?
1 provisions across 1 enactments
PCI Limited
Assistant Commissioner of Income Tax Circle 19(1) Delhi
Anr.
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
