Income tax writ petition allowed on counsel's agreement that it must be resolved in favour of the assessee per an earlier Delhi High Court decision, with respondents given liberty to proceed further if otherwise permissible in law.
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$~29
versus
ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 25 1 ..... Respondent Through: Mr. Aseem Chawla, Sr. Standing Counsel along with Ms. Partishtha Chaudhary, Mr. Adiya Gupta and Ms. Nivedita, Advs.
CORAM:
HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV
O R D E R % 29.01.2024
Learned counsels for parties are ad idem that the challenge raised in the instant writ petition would have to be answered in favour of the assessee in light of the decision rendered by the Court in Twylight Infrastructure Pvt. Ltd. vs. Income Tax Officer Ward 25 3 Delhi & Ors. [2024:DHC:259-DB].
The writ petition shall consequently stand allowed and disposed of in terms of the aforesaid judgment. The respondents are accorded liberty to proceed further in accordance with law if other otherwise permissible.
YASHWANT VARMA, J.
PURUSHAINDRA KUMAR KAURAV, J.
JANUARY 29, 2024/ RW
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1 issue framed by the court
Whether the challenge in the writ petition should be answered in favour of the assessee as per the cited precedent?
Colour shows how this judgement treated each authority
Twylight Infrastructure Pvt. Ltd. vs. Income Tax Officer Ward 25 3 Delhi & Ors.Followed¶9
[2024:DHC:259-DB]
Vashulinga Finance Private Ltd
Assistant Commissioner of Income Tax Circle 25 1
Yashwant Varma
Purushaindra Kumar Kaurav
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
