Delhi High Court - Orders
Kirin Technology Pvt Ltd vs Assistant Commissioner Of Income Tax ... on 4 December, 2025
Author: V. Kameswar Rao
Bench: V. Kameswar Rao
$~82
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 15984/2025
KIRIN TECHNOLOGY PVT LTD
.....Petitioner
Through: Mr Prashant Meherchandani, Mr
Arijit Ghosh, and Ms Kanika Jain,
Advocates.
versus
ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL
CIRCLE 30 DELHI & ORS.
.....Respondent
Through: Mr Abhishek Maratha, SSC, Mr
Apoorv Aggarwal, Mr Parth Samwal,
JSCs, Ms Nupur Sharma, Mr Gaurav
Singh, Mr Bhanukaran Singh Jodha,
Ms Muskan Goel, Mr Himanshu
Goel and Mr Nischay Purohit,
Advocates
CORAM:
HON'BLE MR. JUSTICE V. KAMESWAR RAO
HON'BLE MR. JUSTICE VINOD KUMAR
ORDER
% 04.12.2025 CM APPL. 76566/2025 (direction)
1. The petitioner/applicant has filed this application for directions with the following prayer:-
"(a) Direct Respondent No.1 not to continue with the penalty proceedings under Section 270A, 271AA(1), 271BA, 271AAC(1) and 272A(1)(d) of the Act for AY 2021-22;"
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 05/12/2025 at 21:31:51
2. Issue notice. Mr Abhishek Maratha, learned SSC for the respondents accepts notice.
3. It is made clear that the respondent shall be at liberty to continue with the penalty proceedings under Section 270A, 271AA(1), 271BA 271AAC(1) and 272A(1)(d) of the Income Tax Act, 1961 (the Act) in respect of the Assessment Year 2021-22, but if any order adverse to the petitioner is passed, the same shall not be given effect to, till the next date of hearing.
4. The applications stand disposed of.
V. KAMESWAR RAO, J VINOD KUMAR, J DECEMBER 04, 2025 M 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 05/12/2025 at 21:31:51