Delhi High Court - Orders
Sarla Holdings Private Limited vs Pr Commissioner Of Income Tax Delhi-7 ... on 10 January, 2024
Author: Yashwant Varma
Bench: Yashwant Varma, Purushaindra Kumar Kaurav
$~78
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 325/2024 & CM APPL 1485/2024 (stay)
SARLA HOLDINGS PRIVATE LIMITED ..... Petitioner
Through: Ms. Prem Lata Bansal, Sr. Adv.
with Mr. Shivang Bansal, Adv.
versus
PR COMMISSIONER OF INCOME TAX DELHI-7 NEW
DELHI & ANR. ..... Respondents
Through: Appearance not given.
CORAM:
HON'BLE MR. JUSTICE YASHWANT VARMA
HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR
KAURAV
ORDER
% 10.01.2024
1. It is contended on behalf of the petitioner that the Form 10-IC had been duly filed on 26 April 2022 and thus within the last date of 30 June 2022 as prescribed in terms of the Central Board of Direct Taxes ['CBDT'] Circular bearing no.F.No.173/32/2022-ITA-1 dated 17 March 2022. It is in the aforesaid context that the petitioner contends that the respondents were bound to follow the procedure contemplated under Section 115BAA of the Taxation Laws (Amendment) Act, 2019.
2. In view of the limited controversy which stands raised, we request, Mr. Bhatia, learned counsel representing the respondents to obtain instructions.
3. Let the writ petition be called again on 13.02.2024.
YASHWANT VARMA, J.
PURUSHAINDRA KUMAR KAURAV, J.
JANUARY 10, 2024//p This is a digitally signed order.
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