Delhi High Court - Orders
Six Element Sports And Entertainment ... vs Income Tax Officer And Ors on 4 November, 2022
Author: Manmohan
Bench: Manmohan, Manmeet Pritam Singh Arora
$~ A-4, 10 to 15, 18 to 20, 23, 24, 29 to 31, 34 & 40 to 42
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 12634/2022 & CM APPL.38295/2022
SIX ELEMENT SPORTS AND ENTERTAINMENT PRIVATE
LIMITED ..... Petitioner
Through: Mr.Aditya Ajgaonkar, Advocate with
Mr.Vikas Jain, Mr.Aviral Saxena,
Mr.Manjeet Singh Rathor and
Mr.Abhinav Sharma, Advocates.
versus
INCOME TAX OFFICER AND ORS. ..... Respondents
Through: Mr.Puneet Rai, Sr.Standing Counsel
with Ms.Adeeba Mujahid, Jr.Standing
Counsel and Mr.Nikhil Jain,
Advocate.
+ W.P.(C) 13930/2021 & CM APPL. 43990/2021
RELIGARE ENTERPRISES LTD. (AS SUCCESSOR-IN-
INTEREST OF RGAM INVESTMENT ADVISERS PRIVATE
LIMITED) ..... Petitioner
Through: Mr. Rohit Jain, Mr. Aniket D.
Agrawal, Ms. Manisha Sharma & Mr.
Abhisek Singhvi, Advocates.
Versus
ASSISTANT COMMISSIONER OF
INCOME TAX & ANR. ..... Respondents
Through: Mr. Sunil Agarwal, Sr. Standing
Counsel, Mr. Tushar Gupta, Jr.
Standing Counsel & Mr. Utkarsh
Tiwari, Advocate.
Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT Page 1 of 10
Signing Date:09.11.2022
20:16:49
+ W.P.(C) 14005/2021 & CM APPL. 44201/2021
RELIGARE ENTERPRISES LTD. (AS SUCCESSOR-IN-
INTEREST OF RELIGARE CAPITAL MARKETS (INDIA) PVT.
LTD.) ..... Petitioner
Through: Mr. Rohit Jain, Mr. Aniket D.
Agrawal, Ms. Manisha Sharma &
Mr. Abhisek Singhvi, Advocates.
Versus
ASSISTANT COMMISSIONER OF
INCOME TAX & ANR. ..... Respondents
Through: Mr. Sunil Agarwal, Sr. Standing
Counsel, Mr. Tushar Gupta, Jr.
Standing Counsel & Mr. Utkarsh
Tiwari, Advocate.
+ W.P.(C) 14061/2021 & CM APPL. 44381/2021
RELIGARE ENTERPRISES LTD. (AS SUCCESSOR-IN-
INTEREST OF RELIGARE ARTS INVESTMENT
MANAGEMENT LIMITED) ..... Petitioner
Through: Mr. Rohit Jain, Mr. Aniket D.
Agrawal, Ms. Manisha Sharma & Mr.
Abhisek Singhvi, Advocates.
Versus
ASSISTANT COMMISSIONER OF
INCOME TAX & ANR. ..... Respondents
Through: Mr. Sunil Agarwal, Sr. Standing
Counsel, Mr. Tushar Gupta, Jr.
Standing Counsel & Mr. Utkarsh
Tiwari, Advocate.
Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT Page 2 of 10
Signing Date:09.11.2022
20:16:49
+ W.P.(C) 14062/2021 & CM APPL. 44383/2021
RELIGARE ENTERPRISES LTD (AS SUCCESSOR-IN-INTEREST
OF RGAM CAPITAL INDIA LTD.) ..... Petitioner
Through: Mr. Rohit Jain, Mr. Aniket D.
Agrawal, Ms. Manisha Sharma & Mr.
Abhisek Singhvi, Advocates.
versus
ASSISTANT COMMISSIONER OF
INCOME TAX & ANR. ..... Respondents
Through: Mr. Sunil Agarwal, Sr. Standing
Counsel, Mr. Tushar Gupta, Jr.
Standing Counsel & Mr. Utkarsh
Tiwari, Advocate.
+ W.P.(C) 14306/2021 & CM APPL. 45105/2021
RANGOLI RESORTS PVT LTD (AS SUCCESSOR IN INTEREST
F POLYFLEX MARKETING PVT LTD) ..... Petitioner
Through: Mr. Rohit Jain, Mr. Aniket D.
Agrawal, Ms. Manisha Sharma & Mr.
Abhisek Singhvi, Advocates.
versus
ASSISTANT COMMISSIONER OF
INCOME TAX & ANR. ..... Respondents
Through: Mr. Ruchir Bhatia, Sr. Standing
Counsel.
+ W.P.(C) 14798/2021 & CM APPL. 46607/2021
MADHU VINIYOG PRIVATE LIMITED (MARIGOLD NIRMAN
PVT. LTD. MERGED WITH PETITIONER) ..... Petitioner
Through: Mr. Rohit Bansal, Advocate with
petitioner.
Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT Page 3 of 10
Signing Date:09.11.2022
20:16:49
versus
DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 16(1),
DELHI & ANR. ..... Respondents
Through: Mr. Abhishek Maratha, Sr. Standing
Counsel for Revenue.
+ W.P.(C) 4925/2022 & CM APPL. 14693/2022
RADIANT POLYMERS PRIVATE
LIMITED ..... Petitioner
Through: Mr. Manuj Sabharwal & Mr.Nakul
Sehgal, Advocates.
Versus
ASSISTANT COMMISSIONER OF INCOME-TAX CIRCLE 19(1),
DELHI & ANR. ..... Respondents
Through: Mr. Sunil Agarwal, Sr. Standing
Counsel, Mr. Tushar Gupta, Jr.
Standing Counsel & Mr. Utkarsh
Tiwari, Advocate.
+ W.P.(C) 5082/2022 & CM APPL. 15097/2022
RADIANT POLYMERS PRIVATE
LIMITED ..... Petitioner
Through: Mr. Manuj Sabharwal & Mr.Nakul
Sehgal, Advocates.
Versus
ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 19-1,
NEW DELHI & ANR. ..... Respondents
Through: Mr.Puneet Rai, Sr.Standing Counsel
with Ms.Adeeba Mujahid, Jr.Standing
Counsel and Mr.Nikhil Jain,
Advocate.
Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT Page 4 of 10
Signing Date:09.11.2022
20:16:49
+ W.P.(C) 5475/2022 & CM APPL. 16294/2022
SHAKUNTLAM SOFTECH PRIVATE LIMITED (NOW
AMALGAMATED WITH SHAKUNTLAM SECURITIES
PRIVATE LIMITED) ..... Petitioner
Through: Mr.Ruchesh Sinha, Advocate with
Ms.Nivedita, Advocate.
Versus
INCOME TAX OFFICER WARD 23(1)
DELHI & ANR. ..... Respondents
Through: Mr. Puneet Rai, Sr. Standing counsel
for Revenue.
+ W.P.(C) 7151/2022 & CM APPL. 21936/2022 & 21938/2022
MERCER CONSULTING (INDIA)
PRIVATE LIMITED ..... Petitioner
Through: Mr. Manuj Sabharwal & Mr. Vinay
Gautam, Advocates.
versus
DEPUTY COMMISSIONER OF
INCOME-TAX & ORS. ..... Respondents
Through: Mr.Zoheb Hossain, Sr.Standing
Counsel with Mr.Vipul Agrawal and
Mr.Parth Semwal, Jr.Standing
Counsel.
+ W.P.(C) 7217/2022 & CM APPL. 22101/2022 & 221003/2022
MERCER CONSULTING (INDIA)
PRIVATE LIMITED ..... Petitioner
Through: Mr. Manuj Sabharwal & Mr. Vinay
Gautam, Advocates.
Versus
Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT Page 5 of 10
Signing Date:09.11.2022
20:16:49
DEPUTY COMMISSIONER OF INCOME-TAX
CIRCLE 16(1), DELHI & ORS. ..... Respondents
Through: Mr.Zoheb Hossain, Sr.Standing
Counsel with Mr.Vipul Agrawal and
Mr.Parth Semwal, Jr.Standing
Counsel.
+ W.P.(C) 4035/2022 & CM APPL.12052/2022
QUALCOMM INDIA PVT. LTD. AFTER MERGER OF CSR
TECHNOLOGY INDIA- PRIVATE LIMITED ..... Petitioner
Through: Ms.Ananya Kapoor, Advocate with
Mr.Vibhu Jain, Advocate.
versus
ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 19-1
& ORS. ..... Respondents
Through: Mr.Puneet Rai, Sr.Standing Counsel
with Ms.Adeeba Mujahid, Jr.Standing
Counsel and Mr.Nikhil Jain,
Advocate.
+ W.P.(C) 4038/2022 & CM APPL.12056/2022
QUALCOMM INDIA PVT. LTD. -AFTER MERGER OF IKANOS
COMMUNICATIONS INDIA PVT. LTD. ..... Petitioner
Through: Ms.Ananya Kapoor, Advocate with
Mr.Vibhu Jain, Advocate.
versus
ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 19
(1), DELHI AND ORS. ..... Respondents
Through: Mr.Puneet Rai, Sr.Standing Counsel
with Ms.Adeeba Mujahid, Jr.Standing
Counsel and Mr.Nikhil Jain,
Advocate.
Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT Page 6 of 10
Signing Date:09.11.2022
20:16:49
+ W.P.(C) 4103/2022
QUALCOMM INDIA PVT. LTD. -AFTER MERGER OF CSR
INDIA PRIVATE LIMITED. ..... Petitioner
Through: Ms.Ananya Kapoor, Advocate with
Mr.Vibhu Jain, Advocate.
versus
ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 19-1
& ORS. ..... Respondents
Through: Mr.Puneet Rai, Sr.Standing Counsel
with Ms.Adeeba Mujahid, Jr.Standing
Counsel and Mr.Nikhil Jain,
Advocate.
+ W.P.(C) 14587/2022
STL FERTILIZERS LIMITED ..... Petitioner
Through: Mr.Arvind Kumar, Advocate with
Ms.Devina Sharma, Advocate.
versus
DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 22(2) &
ANR. ..... Respondents
Through: Mr.Ruchir Bhatia, Sr.Standing
Counsel.
+ W.P.(C) 13862/2021
BSBK ENGINEERS PRIVATE LIMITED (RESULTING
COMPANY OF VOGUE LEASING AND FINANCE PVT. LTD.)
..... Petitioner
Through: Mr.Amol Sinha, Advocate with
Mr.Ashvini Kumar, Advocate.
versus
Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT Page 7 of 10
Signing Date:09.11.2022
20:16:49
ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL
CIR-13 DELHI ..... Respondent
Through: Mr.Sanjay Kumar, Sr.Standing
Counsel with Ms.Easha Kadian,
Advocate.
+ W.P.(C) 13883/2021
BSBK ENGINEERS PRIVATE LIMITED (RESULTING
COMPANY OF MADHULIKA FINANCE COMPANY LTD.)
..... Petitioner
Through: Mr.Amol Sinha, Advocate with
Mr.Ashvini Kumar, Advocate.
versus
ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL
CIR-13 DELHI ..... Respondent
Through: Mr.Sanjay Kumar, Sr.Standing
Counsel with Ms.Easha Kadian,
Advocate.
+ W.P.(C) 14296/2021 & CM APPL.45088/2021
BSBK ENGINEERS PRIVATE LIMITED (RESULTING
COMPANY OF PARISHUDH FINANCE COMPANY PVT. LTD.)
..... Petitioner
Through: Mr.Amol Sinha, Advocate with
Mr.Ashvini Kumar, Advocate.
versus
ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL
CIR-13 DELHI ..... Respondent
Through: Mr.Sanjay Kumar, Sr.Standing
Counsel with Ms.Easha Kadian,
Advocate.
Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT Page 8 of 10
Signing Date:09.11.2022
20:16:49
CORAM:
HON'BLE MR. JUSTICE MANMOHAN
HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA
ORDER
% 04.11.2022 CM APPL.38294/2022 in W.P.(C) 12634/2022 (exemption) CM APPL. 14694/2022 in W.P.(C) 4925/2022 (exemption) CM APPL. 16295/2022 in W.P.(C) 5475/2022 (exemption) CM APPL. 21937/2022 in W.P.(C) 7151/2022 (exemption) CM APPL. 22102/2022 in W.P.(C) 7217/2022 (exemption) Allowed, subject to all just exceptions. Accordingly, the applications stand disposed of.\ W.P.(C) 12634/2022 & CM APPL.38295/2022 W.P.(C) 13930/2021 & CM APPL. 43990/2021 W.P.(C) 14005/2021 & CM APPL. 44201/2021 W.P.(C) 14061/2021 & CM APPL. 44381/2021 W.P.(C) 14062/2021 & CM APPL. 44383/2021 W.P.(C) 14306/2021 & CM APPL. 45105/2021 W.P.(C) 14798/2021 & CM APPL. 46607/2021 W.P.(C) 4925/2022 & CM APPL. 14693/2022 W.P.(C) 5082/2022 & CM APPL. 15097/2022 W.P.(C) 5475/2022 & CM APPL. 16294/2022 W.P.(C) 7151/2022 & CM APPL. 21936/2022 & 21938/2022 W.P.(C) 7217/2022 & CM APPL. 22101/2022 & 221003/2022 W.P.(C) 4035/2022 & CM APPL.12052/2022 W.P.(C) 4038/2022 & CM APPL.12056/2022 W.P.(C) 4103/2022 W.P.(C) 14587/2022 W.P.(C) 13862/2021 W.P.(C) 13883/2021 W.P.(C) 14296/2021 & CM APPL.45088/2021 At the request of learned counsel for the parties, last and final opportunity is given to complete the pleadings before the next date of hearing.
Signature Not Verified Digitally Signed By:JASWANT SINGH RAWAT Page 9 of 10 Signing Date:09.11.2022 20:16:49List on 1st May, 2023 along with W.P.(C) 13807/2022. Interim orders are made absolute till the disposal of the writ petitions and all the interim applications stand disposed of.
MANMOHAN, J MANMEET PRITAM SINGH ARORA, J NOVEMBER 04, 2022 TS Signature Not Verified Digitally Signed By:JASWANT SINGH RAWAT Page 10 of 10 Signing Date:09.11.2022 20:16:49