Ansal Properties and Infrastructure Ltd. v. Deputy Commissioner of Income Tax
Case brief
What is this about?
BATCH DISPOSAL - ITA 505/2026, 506/2026, 507/2026, 512/2026; Ansal Properties and Infrastructure Ltd v. Deputy Commissioner of Income Tax; Delhi High Court; Order 09.07.2026; coram Dinesh Mehta J. and Rajneesh Kumar Gupta J. Subject: TDS on External Development Charges (EDC). Procedural: Section 151 CPC applications - condonation of 198-day re-filing delay (condoned); exemption from list of dates & synopsis within 5 pages (allowed); exemption from legible page nos. 173, 186-187, 59, 75, 70, 71 (allowed). Precedents engaged: Puri Construction Pvt Ltd v. Additional CIT, (2024) 462 ITR 326 (Delhi) - cited by Department as setting issue at rest, matter treated as concluded for this Court; counter-reference: pending SLP (C) No. 11614/2024, M/s Florentine Estates Of India Ltd. v. Union Of India, Supreme Court interim order 20.08.2024 (no coercive measures). Result: appeals disposed with recovery of disputed demand stayed till Supreme Court decision; SC outcome binding on both parties; AO drop-demand route if favourable; enforcement per law if adverse. Tags: external development charges TDS; stay of recovery; condonation of re-filing delay; Puri Construction 462 ITR 326; Florentine Estates SLP 11614/2024.