Sojitz Asia Pte. Ltd. v. the Commissioner of Income-Tax (International Tax)- 3, New Delhi & Ors.
Case brief
What is this about?
Sojitz Asia Pte. Ltd. v. Commissioner of Income-Tax (International Tax)-3, New Delhi & Ors., W.P.(C) 16501/2025, CM APPL. 67630/2025 (Delhi HC, decided 10.11.2025): writ petition disposed; challenge to order dated 28.03.2024 under section 264 Income Tax Act, 1961; deletion of tax demand for AY 2016-17 raised under section 154 vide order dated 23.03.2019; direction to decide pending section 119(2)(b) application dated 31.07.2024 within eight weeks; CBDT; liberty to challenge; no monetary award.
What did the court decide?
Petition disposed of with a direction that the petitioner's application under Section 119(2)(b) of the Income Tax Act, 1961 be decided within eight weeks as an outer limit, and liberty to the petitioner to pursue available remedies against the decision thereon and to challenge any other order in accordance with law.