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Delhi High Court - Orders

Amazon Web Services India Pvt Ltd & Anr vs Income Tax Officer & Anr on 8 November, 2023

Author: Vibhu Bakhru

Bench: Vibhu Bakhru

                                      $~38
                                      *    IN THE HIGH COURT OF DELHI AT NEW DELHI

                                      +           W.P.(C)-2335/2023
                                                  AMAZON WEB SERVICES INDIA
                                                  PVT LTD & ANR.                      ..... Petitioner
                                                                  Through: Mr. Porus Kaka, Sr. Adv.
                                                                           with Mr. Rohit Jain, Mr.
                                                                           Aniket D. Agrawal, Mr.
                                                                           Samarth Chaudhari & Mr.
                                                                           Manish, Advs.

                                                                                     versus

                                                  INCOME TAX OFFICER & ANR.       ..... Respondents
                                                               Through: Mr. N. Venkatraman, Ld.
                                                                        ASG, Mr. Ruchir Bhatia,
                                                                        Sr. Standing Counsel with
                                                                        Ms. Deeksha Gupta, Adv.

                                                  CORAM:
                                                  HON'BLE MR. JUSTICE VIBHU BAKHRU
                                                  HON'BLE MR. JUSTICE AMIT MAHAJAN
                                                               ORDER

% 08.11.2023 CM APPL. 54424/2023 in W.P.(C)-2335/2023

1. The respondent has filed the present application, inter alia, praying as under:

"Issue clarification that the order dated 31.08.2023 not in any manner be relied upon by the Petitioners or by the Respondents in any other proceedings and the observations made therein are only for the purpose of adjudicating the validity of the impugned order/certificate dated 01.02.2023"

2. Mr. N. Venkatraman, learned ASG, appearing for the respondents, submits that it be clarified that the observations made in the order dated 31.08.2023, cannot be relied upon by either parties.

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 11/11/2023 at 01:15:12

3. There is no ambiguity in the order and the application is, accordingly, dismissed.

VIBHU BAKHRU, J AMIT MAHAJAN, J NOVEMBER 8, 2023 "SS"

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 11/11/2023 at 01:15:12