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Delhi High Court - Orders

Jaipur Mahua Tollway Pvt Ltd (Formerly ... vs Deputy Commissioner Of Income Tax ... on 8 February, 2024

Author: Yashwant Varma

Bench: Yashwant Varma, Purushaindra Kumar Kaurav

                             $~37 to 39 & 41
                             *     IN THE HIGH COURT OF DELHI AT NEW DELHI
                             +     W.P.(C) 1846/2024 & CM APPL. 7720/2024 (stay)
                                   JAIPUR MAHUA TOLLWAY PVT LTD (FORMERLY
                                   KNOWN AS JAIPUR MAHUA TOLLWAY LTD)
                                                                               ..... Petitioner
                                                    Through: Mr. Ajay Vohra, Sr. Adv. with
                                                             Mr. Aniket D. Agrawal and Mr.
                                                             Samarth Chaudhari, Advs.
                                                    versus

                                       DEPUTY COMMISSIONER OF INCOME TAX CIRCLE
                                       13(1) NEW DELHI & ANR.               ..... Respondents
                                                     Through: Mr. Gaurav Gupta, Sr. Standing
                                                              Counsel along with Mr.
                                                              Shivendra Singh, Mr. Puneett
                                                              Singhal, Jr. Standing Counsels,
                                                              Ms. Mahima Garg and Ms.
                                                              Deepika Goyal, Advs.

                             38
                             +         W.P.(C) 1848/2024 & CM APPL. 7724/2024 (stay)

                                       JAIPUR MAHUA TOLLWAY PVT LTD (FORMERLY
                                       KNOWN AS JAIPUR MAHUA TOLLWAY LTD)
                                                                              ..... Petitioner
                                                    Through: Mr. Ajay Vohra, Sr. Adv. with
                                                             Mr. Aniket D. Agrawal and Mr.
                                                             Samarth Chaudhari, Advs.
                                                    versus

                                       DEPUTY COMMISSIONER OF INCOME TAX CIRCLE
                                       13(1) NEW DELHI & ANR.                 ..... Respondents
                                                     Through: Mr. Gaurav Gupta, Sr. Standing
                                                              Counsel along with Mr.
                                                              Shivendra Singh, Mr. Puneett
                                                              Singhal, Jr. Standing Counsels,
                                                              Ms. Mahima Garg and Ms.
                                                              Deepika Goyal, Advs.




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 12/02/2024 at 21:50:49
                              39
                             +         W.P.(C) 1851/2024 & CM APPL. 7728/2024 (stay)

                                       JAIPUR MAHUA TOLLWAY PVT LTD (FORMERLY
                                       KNOWN AS JAIPUR MAHUA TOLLWAY LTD)
                                                                              ..... Petitioner
                                                    Through: Mr. Ajay Vohra, Sr. Adv. with
                                                             Mr. Aniket D. Agrawal and Mr.
                                                             Samarth Chaudhari, Advs.
                                                    versus

                                       DEPUTY COMMISSIONER OF INCOME TAX CIRCLE
                                       13(1) NEW DELHI & ANR.                 ..... Respondents
                                                     Through: Mr. Gaurav Gupta, Sr. Standing
                                                              Counsel along with Mr.
                                                              Shivendra Singh, Mr. Puneett
                                                              Singhal, Jr. Standing Counsels,
                                                              Ms. Mahima Garg and Ms.
                                                              Deepika Goyal, Advs.
                             41
                             +         W.P.(C) 1855/2024 & CM APPL. 7736/2024 (stay)
                                       JAIPUR MAHUA TOLLWAY PVT LTD (FORMERLY
                                       KNOWN AS JAIPUR MAHUA TOLLWAY LTD)
                                                                                   ..... Petitioner
                                                        Through: Mr. Ajay Vohra, Sr. Adv. with
                                                                 Mr. Aniket D. Agrawal and Mr.
                                                                 Samarth Chaudhari, Advs.
                                                        versus

                                       DEPUTY COMMISSIONER OF INCOME TAX CIRCLE
                                       13(1) NEW DELHI                       ..... Respondent
                                                     Through: Mr. Gaurav Gupta, Sr. Standing
                                                              Counsel along with Mr.
                                                              Shivendra Singh, Mr. Puneett
                                                              Singhal, Jr. Standing Counsels,
                                                              Ms. Mahima Garg and Ms.
                                                              Deepika Goyal, Advs.
                                       CORAM:
                                       HON'BLE MR. JUSTICE YASHWANT VARMA
                                       HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR
                                       KAURAV



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 12/02/2024 at 21:50:49
                                                   ORDER

% 08.02.2024 CM APPL. 7721/2024 (exemption) in W.P.(C) 1846/2024 CM APPL. 7725/2024 (exemption) in W.P.(C) 1848/2024 CM APPL. 7729/2024 (exemption) in W.P.(C) 1851/2024 CM APPL. 7737/2024 (exemption) in W.P.(C) 1855/2024 Allowed, subject to all just exception. Applications are disposed of.

W.P.(C) 1846/2024 & CM APPL. 7720/2024 (stay) W.P.(C) 1848/2024 & CM APPL. 7724/2024 (stay) W.P.(C) 1851/2024 & CM APPL. 7728/2024 (stay) W.P.(C) 1855/2024 & CM APPL. 7736/2024 (stay) The petitioners are aggrieved by the Garnishee Notice dated 31 January 2024 which had been issued upon the State Bank of India and ICICI Bank. Learned counsel has drawn our attention to Annexure-M on the basis of which it is pointed that various rectification applications are pending while some of the demands have been duly satisfied.

In view of the aforesaid, we request learned counsel appearing for the respondents to obtain instructions.

Let the matter be called again on 13.02.2024.

YASHWANT VARMA, J.

PURUSHAINDRA KUMAR KAURAV, J.

FEBRUARY 8, 2024/neha 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 12/02/2024 at 21:50:50