Delhi High Court - Orders
Oracle Capac Services Limited ... vs Dy Commissioner Of Imcome Tax Cpc And Anr on 4 March, 2021
Author: Rajiv Shakdher
Bench: Rajiv Shakdher, Talwant Singh
$~15-17(Advance)
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 14059/2018
ORACLE CAPAC SERVICES LIMITED EASTPOINT BUSINESS
PARK , FAIRVIEW, DUBLIN3, IRELAND. .....Petitioner
Through: Mr. G.C. Srivastava, Advocate
versus
DY COMMISSIONER OF IMCOME TAX CPC AND ANR.
.....Respondent
Through: Ms. Vibhooti Malhotra, Advocate
+ W.P.(C) 14060/2018
ORACLE CORPARTION SINGAPORE PTE LTD .....Petitioner
Through: Mr. G.C. Srivastava, Advocate
versus
DY. COMMISSIONER OF INCOME TAX CPC .....Respondent
Through: Ms. Vibhooti Malhotra, Advocate
+ W.P.(C) 28/2019
ORACLE AMERICA INC .....Petitioner
Through: Mr. G. C. Srivastava, Advocate
versus
DY. COMMISSIONER OF INCOME TAX CPC & ANR.
.....Respondents
Through: Ms. Vibhooti Malhotra, Advocate
CORAM:
HON'BLE MR. JUSTICE RAJIV SHAKDHER
HON'BLE MR. JUSTICE TALWANT SINGH
ORDER
% 04.03.2021 [Court hearing convened via video-conferencing on account of COVID-19] W.P.(C) 14059/2018 & connected matters Page 1 of 2
1. Mr. G.C. Srivastava, learned counsel for the petitioner, says that during the pendency of the captioned matters, two significant events had occurred.
(i) First, the petitioner's return for the Assessment Year 2016-2017 has been processed under Section 143(1) of the Income Tax Act, 1961 (in short "the Act").
(ii) Second, an application for rectification was preferred under Section 154 of the Act- although up until now, no order has been passed on the said application.
2. Given this position and the stand taken before us by Mr. Srivastava, the Revenue is directed to dispose of the petitioner's application under Section 154 of the Act within four weeks from today. 2.1. In the event, the order passed qua the said rectification application is adverse to the interests of the petitioner, the petitioner will have the liberty to take recourse to an appropriate remedy, albeit, as per law.
3. At this stage, Mr. Srivastava says that he will transmit a copy of the said rectification application to Ms. Vibhooti Malhotra, who appears for the Revenue, during the course of the day via e-mail. 3.1 Mr. Srivastava's statement is taken on record.
4. The matters are disposed of in the aforesaid terms.
RAJIV SHAKDHER, J TALWANT SINGH, J MARCH 4, 2021/mr Click here to check corrigendum, if any W.P.(C) 14059/2018 & connected matters Page 2