Disposed¶9
M/S Continental Engineering Corporation v. the Income Tax / Ward Officer, Circle International Tax 1(2)(1) & Ors.
Delhi HCW.P.(C)/13150/2023
Case brief
AI extract
What is this about?
W.P.(C) 13150/2023; Continental Engineering Corporation; Income Tax Ward Officer, Circle International Tax 1(2)(1); Section 197 certificate application; Income Tax Act 1961; FY 2023-24; AO order dated 27.07.2023; challenge rendered academic; petition disposed; rights and contentions reserved; similar orders for further years may be challenged; order not dispositive of grounds; bench order dated 18.03.2025.
What did the court decide?
No substantive relief on merits; the petition is disposed of as academic with all rights and contentions of the parties reserved, and the petitioner remains free to challenge similar orders for further years on the grounds raised in the present petition. ¶9