M/S Essel Housing Project Private ... vs Pr. Commissioner Of Income Tax

[Cites 1, Cited by 0]

Delhi High Court - Orders

M/S Essel Housing Project Private ... vs Pr. Commissioner Of Income Tax - 01 & Anr on 24 March, 2021

Author: Rajiv Shakdher

Bench: Rajiv Shakdher, Talwant Singh

                      $~20
                      *      IN THE HIGH COURT OF DELHI AT NEW DELHI
                      +      W.P.(C) 3899/2021
                             M/S ESSEL HOUSING PROJECT PRIVATE LIMITED
                                                                          ..... Petitioner
                                           Through: Mr. Ved Jain and Ms. Umang Luthra,
                                                    Advocates

                                                  versus

                             PR. COMMISSIONER OF INCOME TAX - 01 & ANR.
                                                                       ..... Respondents
                                          Through: Mr. Zoheb Hossain, Senior Standing
                                                    Counsel

                             CORAM:
                             HON'BLE MR. JUSTICE RAJIV SHAKDHER
                             HON'BLE MR. JUSTICE TALWANT SINGH
                                     ORDER

% 24.03.2021 CM APPL. 11722/2021

1. Allowed, subject to just exceptions.

W.P.(C) 3899/2021 & CM APPL. 11721/2021

2. The issue, which is raised in the captioned petition, is similar to the issue which arises for consideration in WP(C) 2579/2021, WP(C) 2594/ 2021, WP(C) 2612/2021 and WP(C) 2615/2021.

3. Issue notice in the captioned petition and the interlocutory application.

4. Learned counsel, whose names is given hereinabove, accepts service on behalf of the revenue.

4.1. Counter-affidavit will be filed within four weeks from today.

W.P.(C) 3899/2021 1/2 Signature Not Verified Signed By:HARIOM Signing Date:26.03.2021 18:10:41

4.2. Rejoinder thereto, if any, will be filed before the next date of hearing.

5. For the moment, the petitioner in the instant matter will pay tax, which will be equivalent to the 100% of the disputed tax. In case the petitioner were to fail in the captioned writ petition, it will pay tax equivalent to 125% of the disputed tax, along with suitable interest, if any, that may be ordered to be paid by the Court.

6. Learned counsels for the petitioner and the revenue are, for the moment, agreeable to this pro tem arrangement being put in place as the deadline for deposit of disputed tax is expiring on 30.04.2021.

7. List the matter on 04.05.2021.

8. It is made clear that if the petitioner were to succeed in the matters, consequential relief will follow, in terms of the provisions of the Direct Tax Vivad Se Vishwas Act, 2020 and the Rules framed thereunder.

RAJIV SHAKDHER, J TALWANT SINGH, J MARCH 24, 2021 pa Click here to check corrigendum, if any W.P.(C) 3899/2021 2/2 Signature Not Verified Signed By:HARIOM Signing Date:26.03.2021 18:10:41

Legal Document View

Unlock Advanced Research with PRISMAI

Delhi High Court - Orders