Delhi High Court - Orders
Dlf Homes Panchkula Pvt Ltd vs Joint Commissioner Of Income Tax (Osd) on 8 April, 2021
Author: Rajiv Shakdher
Bench: Rajiv Shakdher, Talwant Singh
$~19
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 4351/2021
DLF HOMES PANCHKULA PVT LTD ..... Petitioner
Through: Ms. Kavita Jha and Mr. Anant Mann,
Advocates.
versus
JOINT COMMISSIONER OF INCOME TAX (OSD)
..... Respondent
Through: Mr. Sunil Agarwal, Senior Standing
counsel.
CORAM:
HON'BLE MR. JUSTICE RAJIV SHAKDHER
HON'BLE MR. JUSTICE TALWANT SINGH
ORDER
% 08.04.2021 CM APPL. 13271/2021
1. Allowed, subject to just exceptions. W.P.(C) 4351/2021 and CM APPL. 13270/2021
2. Ms. Kavita Jha, who appears for the petitioner/assessee, draws our attention to the fact that the issue, which arises in the captioned writ petition, also obtains in W.P.(C) 3790/2021 titled as 'Experion Developers Pvt Ltd vs. Joint Commissioner of Income Tax (OSD)'.
3. Briefly, the issue raised by the petitioner/assessee is: as to whether tax at source was required to be deducted by the petitioner/assessee, vis-a-vis External Development Charges paid to Haryana Urban Development Authority (in short „HUDA‟).
4. Issue notice. Mr. Sunil Agarwal accepts service on behalf of the respondent/revenue.
W.P.(C) 4351/2021 1/2 Signature Not Verified Digitally Signed By:VIPIN KUMAR RAI Signing Date:12.04.2021 13:00:505. The counter-affidavit will be filed within four weeks from today. Rejoinder, thereto if any, will be filed before the next date of hearing.
6. List the matter on 06.05.2021.
7. In view of the fact that the demand has already been raised on 30.03.2021, for the present, the same will not be given effect to.
RAJIV SHAKDHER, J TALWANT SINGH, J APRIL 8, 2021 pa Click here to check corrigendum, if any W.P.(C) 4351/2021 2/2 Signature Not Verified Digitally Signed By:VIPIN KUMAR RAI Signing Date:12.04.2021 13:00:50