Delhi High Court - Orders
Chintels India Pvt Ltd vs Deputy Commissioner Of Income Tax ... on 10 January, 2024
Author: Yashwant Varma
Bench: Yashwant Varma, Purushaindra Kumar Kaurav
$~7, 8, 34 to 63
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 5313/2023 & CM APPL 20713/2023
CHINTELS INDIA PVT LTD. ..... Petitioner
Through: Mr. Kapil Goel & Mr. Sandeep
Goel, Advs.
versus
DEPUTY COMMISSIONER OF INCOME
TAX CIRCLE 73(1), DELHI ..... Respondent
Through: Mr. Aseem Chawla, SSC with
Ms. Pratishtha Chaudhary, Mr.
Aditya Gupta & Mr. Navin
Rohila, Advs.
8
+ W.P.(C) 9483/2019 & CM APPL 39041/2019
PURI CONSTRUCTIONS PRIVATE LIMITED ..... Petitioner
Through: Mr. Puneet Agarwal, Mr.
Yuvraj Singh & Mr. Chetan
Kumar, Advs.
versus
ADDITIONAL COMMISSIONER OF & ORS. .... Respondents
Through: Mr. Aseem Chawla, SSC with
Ms. Pratishtha Chaudhary, Mr.
Aditya Gupta & Mr. Navin
Rohila, Advs.
34
+ W.P.(C) 11232/2019 & CM APPL. 46219/2019
NATUREVILLE PROMOTERS
PRIVATE LIMITED ..... Petitioner
Through: Mr. Puneet Agarwal, Mr.
Yuvraj Singh, Mr. Chetan
Kumar, Advs.
versus
UNION OF INDIA & ORS. ..... Respondents
Through: Mr. Zoheb Hossain, SSC with
Mr. Sanjeev Menon, JSC.
35
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 25/01/2024 at 03:37:20
+ W.P.(C) 3850/2021
RPS INFRASTRUCTURE LIMITED ..... Petitioner
Through: Mr. Ved Jain, Mr. Nischay
Kantoor & Mr. Soniya Dodeja,
Advs.
versus
ASSISTANT COMMISSIONER OF INCOME TAX,
CIRCLE-78, TDS-02 ..... Respondent
Through: Mr. Sunil Agarwal, SSC with
Mr. Shivansh Pandya, Mr.
Utkarsh Tiwari, Advs.
36
+ W.P.(C) 4909/2023
M/S RAMPRASTHA ESTATES PVT. LTD ..... Petitioner
Through: Mr. Puneet Agarwal, Mr.
Yuvraj Singh, Mr. Chetan
Kumar, Advs.
versus
UNION OF INDIA & ORS. ..... Respondents
Through: Ms. Bakshi Vinita, SPC for R-
1/ UOI.
37
+ W.P.(C) 4097/2021 & CM APPLs. 21620/2021, 21621/2021
NOVA REALTORS PVT LTD ..... Petitioner
Through: Mr. Satyen Sethi & Mr. Arta
Trana Panda, Advs.
versus
INCOME TAX OFFICER ..... Respondent
Through: Mr. Sunil Agarwal, SSC with
Mr. Shivansh Pandya, Mr.
Utkarsh Tiwari, Advs.
38
+ W.P.(C) 4281/2021 & CM APPL. 47286/2021
M/S ALPHA CORP DEVELOPMENT
PVT LTD ..... Petitioner
Through: None
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 25/01/2024 at 03:37:20
versus
ASSISTANT COMMISISONER OF
INCOME TAX & ANR. ..... Respondents
Through: Mr. Puneet Rai, Mr. Ashvini
Kumar, Mr. Rishabh Nangia,
Advs. for Income Tax.
39
+ W.P.(C) 11552/2021 & CM APPL. 35649/2021
M/S VIPUL SEZ DEVELOPERS PVT. LTD. ..... Petitioner
Through: Mr. Sumit K. Batra, Mr.
Manish Khurana, Ms. Priyanka
Jindal, Advs.
versus
UNION OF INDIA & ORS. ..... Respondents
Through: Mr. Asheesh Jain, CGSC with
Mr. Gaurav Jain, Adv. for R-1.
Mr. Zoheb Hossain, SSC with
Mr. Sanjeev Menon, JSC.
40
+ W.P.(C) 4778/2021 & CM APPLs. 14735/2021, 22303/2021
M/S ALPHA CORP DEVELOPMENT
PVT. LTD. ..... Petitioner
Through: None
versus
INCOME TAX OFFICER & ANR. ..... Respondent
Through: Mr. Puneet Rai, Mr. Ashvini
Kumar, Mr. Rishabh Nangia,
Advs. for Income Tax.
41
+ W.P.(C) 5319/2021 & CM APPL. 16386/2021
COUNTRYWIDE PROMOTERS PVT. LTD. ..... Petitioner
Through: Mr. Piyush Kaushik, Adv.
versus
COMMISSIONER OF INCOME TAX (TDS)-1, DELHI &
ANR. ..... Respondents
Through: Mr. Puneet Rai, Mr. Ashvini
Kumar, Mr. Rishabh Nangia,
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 25/01/2024 at 03:37:21
Advs. for Income Tax.
42
+ W.P.(C) 5683/2021 & CM APPL. 17766/2021
M/S RAMPRASTHA ESTATES PVT. LTD. ..... Petitioner
Through: Mr. Puneet Agarwal, Mr.
Yuvraj Singh, Mr. Chetan
Kumar, Advs.
versus
UNION OF INDIA & ORS. ..... Respondents
Through: Mr. Bhagwan Swaroop Shukla,
CGSC with Mr. Vinay Shukla
& Mr. Sharvan Kumar Shukla,
Advs. for Resp./UOI.
Mr. Sunil Agarwal, Sr. SC with
Mr. Shivansh Pandya, Mr.
Utkarsh Tiwari, Advs.
43
+ W.P.(C) 5715/2021 & CM APPL. 17894/2021
M/S FLORENTINE ESTATES OF INDIA LTD. ..... Petitioner
Through: Mr. Puneet Agarwal, Mr.
Yuvraj Singh, Mr. Chetan
Kumar, Advs.
versus
UNION OF INDIA & ORS. ..... Respondents
Through: Mr. Ravi Prakash, CGSC with
Ms. Usha Jamnal, Adv. for
Resp./UOI.
Mr. Sunil Agarwal, Sr. SC with
Mr. Shivansh Pandya, Mr.
Utkarsh Tiwari, Advs.
44
+ W.P.(C) 11531/2021 & CM APPL. 35542/2021
M/S VIPUL SEZ DEVELOPERS PVT. LTD. ..... Petitioner
Through: Mr. Sumit Batra, Mr. Manish
Khurana, Ms. Priyanka Jindal,
Advs.
versus
UNION OF INDIA & ORS. ..... Respondents
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 25/01/2024 at 03:37:21
Through: Mr. Asheesh Jain, CGSC with
Mr. Gaurav Jain, Adv. for R-1.
Mr. Zoheb Hossain, SSC with
Mr. Sanjeev Menon, JSC.
45
+ W.P.(C) 299/2022 & CM APPL. 848/2022
RAHEJA DEVELOPERS LIMITED ..... Petitioner
Through: Mr. Pratyush Raj & Ms. Riddhi
Jain, Advs.
versus
ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE
78(1) DELHI AND ORS. ..... Respondents
Through: Ms. Akanksha Kaur, Ms.
Versha Singh, Advs. for UOI.
Mr. Zoheb Hossain, SSC with
Mr. Sanjeev Menon, JSC.
46
+ W.P.(C) 4033/2022 & CM APPL. 12047/2022
RAHEJA DEVELOPERS LIMITED ..... Petitioner
Through: Mr. Pratyush Raj & Ms. Riddhi
Jain, Advs.
versus
ASSISTANT COMMISSIONER OF
INCOME TAX & ORS. ..... Respondents
Through: Ms. Akanksha Kaur, Ms.
Versha Singh, Advs. for UOI.
Mr. Zoheb Hossain, SSC with
Mr. Sanjeev Menon, JSC.
47
+ W.P.(C) 4498/2022 & CM APPL. 13457-13458/2022
BENCHMARK INFOTECH PVT LTD ..... Petitioner
Through: Mr. Satyen Sethi & Mr. Arta
Trana Panda, Advs.
versus
INCOME TAX OFFICER TDS WARD73(3) ..... Respondent
Through: Mr. Puneet Rai, Mr. Ashvini
Kumar, Mr. Rishabh Nangia,
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 25/01/2024 at 03:37:21
Advs. for Income Tax.
48
+ W.P.(C) 4554/2022 & CM APPL. 13664-13665/2022
RPS INFRASTRUCTURE LIMITED ..... Petitioner
Through: Mr. Ved Jain, Mr. Nischay
Kantoor & Mr. Soniya Dodeja,
Advs.
versus
ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-
78-1 & ANR. ..... Respondents
Through: Mr. Sanjay Kumar, Adv.
49
+ W.P.(C) 4647/2022 & CM APPL. 13960/2022
RPS INFRASTRUCTURE LIMITED ..... Petitioner
Through: Mr. Ved Jain, Mr. Nischay
Kantoor & Mr. Soniya Dodeja,
Advs.
versus
ASSISTANT COMMISSIONER OF INCOME TAX,
CIRCLE- 78-1 & ANR. ..... Respondents
Through: Mr. Sanjay Kumar, Adv.
50
+ W.P.(C) 5365/2022 & CM APPL. 16059/2022
ONE POINT REALITY PVT LTD ..... Petitioner
Through: Mr. Salil Kapoor, Ms. Ananya
Kapoor, Mr. Utkarsh Kumar
Gupta, Mr. Tarun Chanana &
Mr. Sumit Lalchandani, Advs.
versus
INCOME TAX OFFICER, WARD
76(2) & ANR. ..... Respondents
Through: Mr. Kamal Kant Jha, Sr. PC
with Mr. Avinash Singh, Adv.
for UOI.
Mr. Sunil Agarwal, Sr. SC with
Mr. Shivansh Pandya, Mr.
Utkarsh Tiwari, Advs.
51
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 25/01/2024 at 03:37:21
+ W.P.(C) 5367/2022 & CM APPL. 16062/2022
ONE HEIGHT COLONIZERS PVT. LTD. ..... Petitioner
Through: None
versus
INCOME TAX OFFICER, WARD
76(2) & ANR. ..... Respondents
Through: Mr. Sanjay Kumar, Adv.
52
+ W.P.(C) 6552/2022 & CM APPL. 19907-19908/2022
JAGRAN DEVELOPERS PVT. LTD. ..... Petitioner
Through: Mr. Salil Kapoor, Ms. Ananya
Kapoor, Mr. Utkarsh Kumar
Gupta, Mr. Tarun Chanana &
Mr. Sumit Lalchandani, Advs.
versus
NATIONAL FACELESS ASSESSMENT
CENTRE ..... Respondent
Through: None
53
+ W.P.(C) 6558/2022 & CM APPL. 19924-19925/2022
JAGRAN DEVELOPERS PVT. LTD. ..... Petitioner
Through: Mr. Salil Kapoor, Ms. Ananya
Kapoor, Mr. Utkarsh Kumar
Gupta, Mr. Tarun Chanana &
Mr. Sumit Lalchandani, Advs.
versus
NATIONAL FACELESS ASSESSMENT
CENTRE ..... Respondent
Through: None
54
+ W.P.(C) 6631/2022 & CM APPL. 20143-20144/2022
ANSAL PROPERTIES AND
INFRASTRUCTURE LTD ..... Petitioner
Through: Mr. Tapas Ram Mishra, Adv.
versus
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 25/01/2024 at 03:37:21
DY COMMISSIONER OF INCOME
TAX CIRCLE 73(1) ..... Respondent
Through: Mr. Aseem Chawla, Sr. SC
with Ms. Pratishtha Chaudhary,
Mr. Aditya Gupta, Mr. Navin
Rohila, Advs. for Revenue.
55
+ W.P.(C) 6694/2022 & CM APPL. 20332-20333/2022
M/S FLORENTINE ESTATES OF INDIA LTD. ..... Petitioner
Through: Mr. Puneet Agarwal, Mr.
Yuvraj Singh, Mr. Chetan
Kumar, Advs.
versus
UNION OF INDIA & ORS. ..... Respondents
Through: Mr. Ravi Prakash, CGSC with
Ms. Usha Jamnal, Adv. for
Resp./UOI.
Mr. Sunil Agarwal, Sr. SC with
Mr. Shivansh Pandya, Mr.
Utkarsh Tiwari, Advs.
56
+ W.P.(C) 6737/2022 & CM APPL. 20450-20451/2022
ACTIVE PROMOTERS PRIVATE LIMITED ..... Petitioner
Through: Mr. Salil Kapoor, Ms. Ananya
Kapoor, Mr. Utkarsh Kumar
Gupta, Mr. Tarun Chanana &
Mr. Sumit Lalchandani, Advs.
versus
INCOME TAX OFFICER WARD
73(1), DELHI ..... Respondent
Through: Mr. Aseem Chawla, Sr. SC
with Ms. Pratishtha Chaudhary,
Mr. Aditya Gupta, Mr. Navin
Rohila, Advs. for Revenue.
57
+ W.P.(C) 6893/2022 & CM APPL. 21015/2022
M/S OMAXE LTD ..... Petitioner
Through: Mr. Puneet Agarwal, Mr.
Yuvraj Singh, Mr. Chetan
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 25/01/2024 at 03:37:21
Kumar, Advs.
versus
DEPUTY COMMISSIONER OF
INCOME TAX & ORS. ..... Respondents
Through: Mr. Zoheb Hossain, SSC with
Mr. Sanjeev Menon, JSC.
58
+ W.P.(C) 7978/2022 & CM APPLs. 24381/2022, 36849/2022
RAHEJA DEVELOPERS LIMITED ..... Petitioner
Through: Mr. Pratyush Raj & Ms. Riddhi
Jain, Advs.
versus
ASSISTANT COMMISSIONER OF
INCOME TAX & ORS. ..... Respondents
Through: Ms. Akanksha Kaur, Ms.
Versha Singh, Advs. for UOI.
Mr. Zoheb Hossain, SSC with
Mr. Sanjeev Menon, JSC.
59
+ W.P.(C) 9236/2022 & CM APPL. 27686/2022
M/S TS REALTECH PVT. LTD ..... Petitioner
Through: Mr. Puneet Agarwal, Mr.
Yuvraj Singh, Mr. Chetan
Kumar, Advs.
versus
UNION OF INDIA & ORS. ..... Respondents
Through: Mr. Gigi C. George & Mr.
Dheeraj Singh, Advs. for
Resp./UOI.
Mr. Aseem Chawla, Sr. SC
with Ms. Pratishtha Chaudhary,
Mr. Aditya Gupta, Mr. Navin
Rohila, Advs. for Revenue.
60
+ W.P.(C) 11184/2022 & CM APPL. 32877/2022
M/S ONE POINT REALITY PRIVATE LIMITED
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 25/01/2024 at 03:37:21
..... Petitioner
Through: Mr. Salil Kapoor, Ms. Ananya
Kapoor, Mr. Utkarsh Kumar
Gupta, Mr. Tarun Chanana &
Mr. Sumit Lalchandani, Advs.
versus
INCOME TAX OFFICER WARD 76(2), DELHI .. Respondent
Through: Mr. Zoheb Hossain, SSC with
Mr. Sanjeev Menon, JSC.
61
+ W.P.(C) 11220/2022 & CM APPL. 32975/2022
M/S ONE POINT REALITY
PRIVATE LIMITED ..... Petitioner
Through: Mr. Salil Kapoor, Ms. Ananya
Kapoor, Mr. Utkarsh Kumar
Gupta, Mr. Tarun Chanana &
Mr. Sumit Lalchandani, Advs.
versus
INCOME TAX OFFICER WARD
76(2), DELHI ..... Respondent
Through: Mr. Zoheb Hossain, SSC with
Mr. Sanjeev Menon, JSC.
62
+ W.P.(C) 11706/2022 & CM APPL. 34819/2022 (Ex.)
M/S PURI CONSTRUCTION LIMITED ..... Petitioner
Through: Mr. Puneet Agarwal, Mr.
Yuvraj Singh, Mr. Chetan
Kumar, Advs.
versus
UNION OF INDIA & ORS. ..... Respondents
Through: Mr. Bhagwan Swaroop Shukla,
CGSC with Mr. Vinay Shukla
& Mr. Sharvan Kumar Shukla,
Advs. for Resp./UOI.
63
+ W.P.(C) 4920/2023 & CM APPL. 19028-19029/2023
BRAHMA CITY PRIVATE LIMITED ..... Petitioner
Through: Mr. Bhagwan Swaroop Shukla,
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 25/01/2024 at 03:37:21
CGSC with Mr. Vinay Shukla
& Mr. Sharvan Kumar Shukla,
Advs. for Resp./UOI.
Mr. Salil Kapoor, Ms. Ananya
Kapoor, Mr. Utkarsh Kumar
Gupta, Mr. Tarun Chanana &
Mr. Sumit Lalchandani, Advs.
versus
INCOME TAX OFFICER WARD 73 3
DELHI & ANR. ..... Respondents
Through: Mr. Puneet Rai, Mr. Ashvini
Kumar, Mr. Rishabh Nangia,
Advs. for Income Tax.
CORAM:
HON'BLE MR. JUSTICE YASHWANT VARMA
HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR
KAURAV
ORDER
% 10.01.2024 Learned counsels for the petitioners have concluded their submissions. In order to enable learned counsels for the respondents to address their submissions, let this batch be called again on 15.01.2024 as part heard in the category of "End of Board".
YASHWANT VARMA, J.
PURUSHAINDRA KUMAR KAURAV, J.
JANUARY 10, 2024/kk 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 25/01/2024 at 03:37:21