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Delhi High Court - Orders

M/S Satyshiv Shares Securities Ltd vs Central Board Of Direct Taxes And Ors on 4 May, 2021

Author: Rajiv Shakdher

Bench: Rajiv Shakdher, Talwant Singh

                          $~3, 4, 7, 9, 17, 23, 26, 28, 33, 34, 37, 43, 45, 48, 52, 54, 55, 56, 57, 59, 60,
                          62, 63, 65, 67, 68, 72 and 83
                          *     IN THE HIGH COURT OF DELHI AT NEW DELHI
                          +     W.P.(C) 4478/2021 & CM APPL. No.13669/2021
                                M/S SATYSHIV SHARES SECURITIES LTD.                        ..... Petitioner
                                                     versus

                                CENTRAL BOARD OF DIRECT TAXES AND ORS.
                                                                           ..... Respondent
                                W.P.(C) 4633/2021 & CM APPL. No.14224/2021
                                MS SATYSHIV SHARES SECURITIES
                                PRIVATE LIMTED                                             ..... Petitioner
                                                     versus

                                CENTRAL BOARD OF DIRECT TAXES ANDORS.....Respondents

                                W.P.(C) 4671/2021 & CM APPL. No.14348/2021
                                DEV ENERGY EQUIPMENTS PVT. LTD.                             ..... Petitioner
                                             versus

                                PR. COMMISSIONER OF INCOME TAX AND ANR.
                                                             .... Respondents

                                W.P.(C) 4961/2021
                                VIPUL MOTORS PVT LTD                                        ..... Petitioner
                                             versus

                                PRINCIPAL COMMISSIONER OF INCOME TAX -7
                                DELHI & ANR.                       ..... Respondents

                                W.P.(C) 2579/2021 & CM APPL. No.7627/2021


                                W.P.(C) 4478/2021 & Connt.                                           1/8




Signature Not Verified
Digitally Signed
By:VIPIN KUMAR RAI
Signing Date:06.05.2021
00:23:07
                           PRIME TIME INDIA PRIVATE LIMITED ( FORMERLY
                          KNOWN AS PRIME TIME INDIA LIMITED)      ..... Petitioner
                                               versus

                          PR. COMMISSIONER OF INCOME TAX-07
                          & ANR.                                       ..... Respondents

                          W.P.(C) 2615/2021 & CM APPL.7735/2021

                          PARVIR INFRASTRUCTURES PVT. LTD.                  ..... Petitioner
                                               versus

                          PR. COMMISSIONER OF INCOME
                          TAX-07 & ANR.                                 ..... Respondents

                          W.P.(C) 2737/2021
                          CAPITAL BROADWAYS PVT LTD                         ..... Petitioner
                                               versus

                          PCIT, DELHI - 1                                ..... Respondent

                          W.P.(C) 2917/2021 & CM APPL. No.8795/2021
                          MS TAKSHAKA INTERIORS PVT LTD               ..... Petitioner
                                               versus

                          PRINCIPAL COMMISSIONER INCOME TAX ..... Respondent

                          W.P.(C) 3013/2021 & CM APPL. No.9118/2021
                          RAMESH CHANDRA SARAF                              ..... Petitioner

                                               versus

                          PR COMMISSIONER OF INCOME TAX 4 & ANR. ..... Respondent
                          W.P.(C) 4478/2021 & Connt.                                 2/8




Signature Not Verified
Digitally Signed
By:VIPIN KUMAR RAI
Signing Date:06.05.2021
00:23:07
                           W.P.(C) 3171/2021 & CM APPL. No.9622/2021
                               ADVENT INFRATECH PRIVATE LIMITED                ..... Petitioner
                                            versus

                               PRINCIPAL COMMISSIONER OF INCOME TAX-1..... Respondent

                               W.P.(C) 3297/2021 & CM APPL. No.10066/2021
                               HIGH VALUE TRADERS PVT LTD                      ..... Petitioner
                                                    versus

                               PR. COMMISSIONER OF INCOME TAX 4
                               & ANR.                                       ..... Respondents

                               W.P.(C) 3383/2021 & CM APPL. No.10268/2021
                               HABITAT BUILDTECH PVT. LTD.                     ..... Petitioner
                                                    versus

                               PRINCIPAL COMMISSIONER OF INCOME
                               TAX, DELHI-4 & ANR.                          ..... Respondents

                               W.P.(C) 3431/2021
                               VINIT BERIWALA                                  ..... Petitioner
                                                    versus

                               PRINCIPAL COMMISSIONER OF INCOME TAX -7
                               DELHI & ANR.                         ..... Respondents

                               W.P.(C) 3465/2021
                               M/S VIPUL AUTO PVT LTD                          .... Petitioner
                                            versus
                               PRINCIPAL COMMISSIONER OF INCOME TAX -7
                               DELHI & ANR.                          ..... Respondents
                               W.P.(C) 4478/2021 & Connt.                              3/8



Signature Not Verified
Digitally Signed
By:VIPIN KUMAR RAI
Signing Date:06.05.2021
00:23:07
                           W.P.(C) 3548/2021 & CM APPL. No.10732/2021
                          R.P. DIAMONDS PVT. LTD                             ..... Petitioner
                                               versus

                          PRINCIPAL COMMISSIONER OF INCOME TAX-7
                          & ORS.                               ..... Respondents

                          W.P.(C) 3614/2021
                          YAHOO EXPORTS PVT. LTD                             ..... Petitioner
                                      Versus

                          PRINCIPAL COMMISSIONER OF INCOME-TAX-7
                          & ORS.                               ..... Respondents

                          W.P.(C) 3615/2021 & CM APPL. No.10979/2021
                          ANURADHA SETHI                                     ..... Petitioner
                                               versus

                          PRINCIPAL COMMISSIONER OF INCOME TAX-4
                          & ORS.                               ..... Respondents

                          W.P.(C) 3617/2021 & CM APPL. 10983/2021
                          AHINSA FINANCIAL SERVICES PRIVATE
                          LIMITED                                            ..... Petitioner
                                       versus

                          PRINCIPAL COMMISSIONER OF INCOME
                          TAX-1 & ORS.                                 ..... Respondents

                          W.P.(C) 3667/2021
                          TAPARIA HOLDINGS PRIVATE LIMITED             ..... Petitioner
                                               versus

                          PR. COMMISSIONER OF INCOME TAX - 07 & ANR
                          W.P.(C) 4478/2021 & Connt.                                  4/8



Signature Not Verified
Digitally Signed
By:VIPIN KUMAR RAI
Signing Date:06.05.2021
00:23:07
                                                                          ...... Respondents

                          W.P.(C) 3761/2021
                          EMPEROR INRATECH PRIVATE LIMITED             ..... Petitioner
                                               versus

                          PRINCIPAL COMMISSIONER OF INCOME TAX-1..... Respondent

                          W.P.(C) 3837/2021 & CM APPL. No.11564/2021
                          SIROHI INFOTECH PRIVATE LIMITED                    ..... Petitioner
                                               versus

                          PR. COMMISSIONER OF INCOME TAX - 07
                          & ANR.                                         ..... Respondents

                          W.P.(C) 3858/2021 & CM APPL. No.11645/2021
                          VIJAY SHINES PRIVATE LIMITED                       ..... Petitioner
                                               versus

                          PR. COMMISSIONER OF INCOME TAX - 07
                          & ANR.                                         ..... Respondents

                          W.P.(C) 3890/2021 & CM APPL. No.11703/2021
                          PANCHKULA FINVEST PRIVATE LIMITED            ..... Petitioner
                                       versus
                          PR. COMMISSIONER OF INCOME TAX - 07
                          & ANR.                                         ..... Respondents

                          W.P.(C) 3899/2021 & CM APPL. No.11721/2021
                          M/S ESSEL HOUSING PROJECT PRIVATE
                          LIMITED                                            ..... Petitioner
                                               versus
                          W.P.(C) 4478/2021 & Connt.                                  5/8




Signature Not Verified
Digitally Signed
By:VIPIN KUMAR RAI
Signing Date:06.05.2021
00:23:07
                                  PR. COMMISSIONER OF INCOME TAX - 01
                                 & ANR.                                           ..... Respondents

                                 W.P.(C) 3929/2021
                                 M/S THERMOCOOL HOME APPLIANCES LTD..... Petitioner
                                             versus

                                 PRINCIPAL COMMISSIONER OF INCOME
                                 TAX - 7                                          ..... Respondent

                                 W.P.(C) 3930/2021 & CM APPL. No.11813/2021
                                 RTS FOOTWEAR PVT LTD                                ..... Petitioner
                                               versus
                                 PCIT-7, DELHI                                  ..... Respondent

                                 W.P.(C) 4017/2021 & CM APPL. No.12123/2021
                                 BHOOMI EARTHMOVERS PVT. LTD                     ..... Petitioner
                                              versus
                                 PRINCIPAL COMMISSIONER OF INCOME TAX-1
                                 & ORS.                               ..... Respondents

                                 W.P.(C) 4352/2021 & CM APPL. No.13274/2021
                                 M/S SATYSHIV SHARES SECURITIE LTD. ..... Petitioner
                                               versus
                                 CENTRAL BOARD OF DIRECT TAXES AND ORS.
                                                                         .... Respondents
                                 Counsel for the Petitioner:  Mr. Akarsh Garg with Mr. Ashish
                                 Bansal and Mr. Parth Davar, Advs.; Mr. T.M.Shivakumar, Adv.; Mr.
                                 Venketesh Chaurasia and Ms. Rano Jain, Advs.; Mr. Ved Jain and
                                 Ms. Richa Mishra, Advs.; Mr. Ruchesh Sinha, Adv.; Mr. Salil
                                 Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kaooor and Ms.
                                 Soumya Singh, Advs.; Mr. Gaurav Jain, Mr. Aniket D. Agrawal and
                                 Ms. Manisha Sharma, Advs.; Mr. Rohit Jain, Mr. Aniket D. Agrawal
                                 and Ms. Manisha Sharma, Advs.; Mr. P. Roychaudhuri, Adv.
                          W.P.(C) 4478/2021 & Connt.                                         6/8




Signature Not Verified
Digitally Signed
By:VIPIN KUMAR RAI
Signing Date:06.05.2021
00:23:07
                                  Counsel for the Respondent: Mr. Kunal Sharma, Sr. Standing
                                 Counsel with Ms. Zehra Khan and Mr. Shubhendu Bhattacharyya,
                                 Advs.; Mr. Sunil Agarwal, Sr. Standing Counsel; Mr. Puneet Rai, Sr.
                                 Standing Counsel with Ms. Adeeba Mujahid, Junior Standing Counsel
                                 for Revenue.
                                 Mr. Ravi Prakash, CGSC for UOI.

                                 CORAM:
                                 HON'BLE MR. JUSTICE RAJIV SHAKDHER
                                 HON'BLE MR. JUSTICE TALWANT SINGH

                                               ORDER

% 04.05.2021 [Court hearing convened via video-conferencing on account of COVID-19]

1. We have been informed that, pursuant to Circular No. 04/2021 dated 23.03.2021, issued by the Central Board of Direct Taxes, Department of Revenue, Ministry of Finance, Government of India, the grievance of the assessees, in the captioned matters, stands addressed, as they are now required to deposit only 100% of the disputed tax.

2. Counsels for the parties inform us that these writ petitions can, therefore, be closed, as revised Form-3 have been received in the captioned matters.

3. It is ordered accordingly. The writ petitions are closed. Consequently, pending applications in the captioned matters shall stand closed too.

W.P.(C) 4478/2021 & Connt. 7/8 Signature Not Verified Digitally Signed By:VIPIN KUMAR RAI Signing Date:06.05.2021 00:23:07

4. Interim orders, passed in the captioned matters, are vacated.





                                                                              RAJIV SHAKDHER, J



                                                                              TALWANT SINGH, J
                          MAY 4, 2021/pmc
                                                           Click here to check corrigendum, if any


                          W.P.(C) 4478/2021 & Connt.                                             8/8




Signature Not Verified
Digitally Signed
By:VIPIN KUMAR RAI
Signing Date:06.05.2021
00:23:07