Three writ petitions by the Commissioner of Income Tax against the Income Tax Settlement Commission were disposed of as infructuous after the respondent-assessee deposited the full amounts claimed, leaving nothing to adjudicate.
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.
$~11-13
versus
INCOME TAX SETTLEMENT COMMISSION & ANR. .....Respondents Through: Ms. Kavita Jha, Sr. Adv. with Mr. Balwinder Singh Suri & Mr. Vaibhav Kulkarni, Advs.
THE COMMISSIONER OF INCOME TAX CENTRAL-III .....Petitioner Through: Mr. Anurag Ojha, SSC with Ms. Hemlata Rawat & Mr. V.K. Saksena, Advs.
versus
INCOME TAX SETTLEMENT COMMISSION & ANR. .....Respondents Through: Ms. Kavita Jha, Sr. Adv. with Mr. Balwinder Singh Suri & Mr. Vaibhav Kulkarni, Advs.
THE COMMISSIONER OF INCOME TAX CENTRAL-III .....Petitioner Through: Mr. Anurag Ojha, SSC with Ms. Hemlata Rawat & Mr. V.K. Saksena, Advs.
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 17/09/2024 at 11:02:07
versus
INCOME TAX SETTLEMENT COMMISSION & ANR. .....Respondents Through: Ms. Kavita Jha, Sr. Adv. with Mr. Balwinder Singh Suri & Mr. Vaibhav Kulkarni, Advs.
CORAM:
HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE RAVINDER DUDEJA
O R D E R % 12.09.2024
Ms. Jha, learned senior counsel appearing for the respondentassessee, on instructions states that bearing in mind the total tax liability which stood raised and the desire of the respondent-assessee to accord closure, it has already deposited the amounts as were being claimed by the writ petitioners.
In view of the aforesaid, and since nothing further would survive, these writ petitions are disposed of as having rendered infructuous.
YASHWANT VARMA, J.
RAVINDER DUDEJA, J.
SEPTEMBER 12, 2024/ kk
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 17/09/2024 at 11:02:07
The Commissioner of Income Tax Central-III
Income Tax Settlement Commission
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
