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Delhi High Court - Orders

Genpact India Private Limited vs Income Tax Officer on 6 March, 2025

Author: Yashwant Varma

Bench: Yashwant Varma

                             $~66 to 73
                             *     IN THE HIGH COURT OF DELHI AT NEW DELHI
                             +     W.P.(C) 2906/2023
                                   GENPACT INDIA PRIVATE LIMITED .....Petitioner
                                                    Through: Mr. Deepak Chopra, Mr. Ankul
                                                             Goyal and Mr. Ashish Sarda,
                                                             Advs.
                                                    versus
                                       INCOME TAX OFFICER                                                        .....Respondent
                                                    Through:                                         Mr. Anurag Ojha, SSC along
                                                                                                     with Mr. V.K. Saksena, Ms.
                                                                                                     Hemlata Rawat, JSC and Mr.
                                                                                                     Dipak Raj, Adv.
                             67
                             +         W.P.(C) 4588/2023
                                       GENPACT INDIA PRIVATE LIMITED .....Petitioner
                                                        Through: Mr. Deepak Chopra, Mr. Ankul
                                                                 Goyal and Mr. Ashish Sarda,
                                                                 Advs.
                                                        versus

                                       INCOME TAX OFFICER & ANR.         .....Respondents
                                                    Through: Mr. Anurag Ojha, SSC along
                                                             with Mr. V.K. Saksena, Ms.
                                                             Hemlata Rawat, JSC and Mr.
                                                             Dipak Raj, Adv.
                             68
                             +         W.P.(C) 4735/2023
                                       GENPACT INDIA PRIVATE LIMITED .....Petitioner
                                                        Through: Mr. Deepak Chopra, Mr. Ankul
                                                                 Goyal and Mr. Ashish Sarda,
                                                                 Advs.
                                                        versus

                                       INCOME TAX OFFICER & ANR.         .....Respondents
                                                    Through: Mr. Anurag Ojha, SSC along
                                                             with Mr. V.K. Saksena, Ms.
                                                             Hemlata Rawat, JSC and Mr.
                                                             Dipak Raj, Adv.
                             69



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 10/03/2025 at 22:03:12
                              +         W.P.(C) 1294/2025 & CM APPL. 6453/2025 (Stay)
                                       GENPACT INDIA PRIVATE LIMITED .....Petitioner
                                                        Through: Mr. Deepak Chopra, Mr. Ankul
                                                                 Goyal and Mr. Ashish Sarda,
                                                                 Advs.
                                                        versus

                                       INCOME TAX OFFICER                                                   .....Respondent
                                                    Through:                                         Mr. Sanjay Kumar, SSC with
                                                                                                     Ms. Monica Benjamin, Ms.
                                                                                                     Esha Kadian, Advs.
                             70
                             +         W.P.(C) 1858/2025, CM APPL. 8863/2025 (Stay)
                                       MS GENPACT INDIA PRIVATE LIMITED.....Petitioner
                                                        Through: Mr. Deepak Chopra, Mr. Ankul
                                                                  Goyal and Mr. Ashish Sarda,
                                                                  Advs.
                                                        versus

                                       INCOME TAX OFFICER WARD INTERNATIONAL TAX 1
                                       (3) (2) NEW DELHI AND ANR           .....Respondent
                                                       Through: Mr. Sanjay Kumar, SSC with
                                                                Ms. Monica Benjamin, Ms.
                                                                Esha Kadian, Advs.
                             71
                             +         W.P.(C) 1859/2025, CM APPL. 8866/2025 (Stay), CM
                                       APPL.13570/2025
                                       MS GENPACT INDIA PRIVATE LIMITED.....Petitioner
                                                       Through: Mr. Deepak Chopra, Mr. Ankul
                                                                Goyal and Mr. Ashish Sarda,
                                                                Advs.
                                                       versus

                                       INCOME TAX OFFICER WARD INTERNATIONAL TAX 1
                                       3 2 NEW DELHI                     .....Respondent
                                                     Through: Mr. Sanjay Kumar, SSC with
                                                              Ms. Monica Benjamin, Ms.
                                                              Esha Kadian, Advs.
                             72
                             +         W.P.(C) 1860/2025, CM APPL. 8867/2025 (Stay)
                                       MS GENPACT INDIA PRIVATE LIMITED .....Petitioner



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 10/03/2025 at 22:03:12
                                                                             Through:                 Mr. Deepak Chopra, Mr. Ankul
                                                                                                     Goyal and Mr. Ashish Sarda,
                                                                                                     Advs.
                                                                            versus

                                       INCOME TAX OFFICER WARD INTERNATIONAL TAX 1
                                       3 2 & ANR.                       .....Respondent
                                                    Through: Mr. Sanjay Kumar, SSC with
                                                             Ms. Monica Benjamin, Ms.
                                                             Esha Kadian, Advs.
                             73
                             +         W.P.(C) 1861/2025, CM APPL. 8868/2025 (Stay)
                                       MS GENPACT INDIA PRIVATE LIMITED.....Petitioner
                                                        Through: Mr. Deepak Chopra, Mr. Ankul
                                                                  Goyal and Mr. Ashish Sarda,
                                                                  Advs.
                                                        versus

                                   INCOME TAX OFFICER WARD INTERNATIONAL TAX 1
                                   3 2 NEW DELHI                       .....Respondent
                                                 Through: Mr. Sanjay Kumar, SSC with
                                                            Ms. Monica Benjamin, Ms.
                                                            Esha Kadian, Advs.
                                   CORAM:
                                   HON'BLE MR. JUSTICE YASHWANT VARMA
                                   HON'BLE MR. JUSTICE HARISH VAIDYANATHAN
                                   SHANKAR
                                                 ORDER

% 06.03.2025 CM APPL.13684/2025 (10 Days Delay in C.A.) in W.P.(C) 1294/2025;

CM APPL.13683/2025 (10 Days Delay in C.A.) in W.P.(C) 1858/2025 CM APPL.13711/2025 (10 Days Delay in C.A.) in W.P.(C) 1859/2025 CM APPL.13712/2025 (10 Days Delay in C.A.) in W.P.(C) 1860/2025 CM APPL.13714/2025 (10 Days Delay in C.A.) in W.P.(C) 1861/2025 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 10/03/2025 at 22:03:13 Bearing in mind the disclosures made, the delay in filing the counter affidavit is condoned.

The applications shall stand disposed of. W.P.(C) 2906/2023;

W.P.(C) 4588/2023;

W.P.(C) 4735/2023;

W.P.(C) 1294/2025 & CM APPL. 6453/2025 (Stay); W.P.(C) 1858/2025 & CM APPL. 8863/2025 (Stay); W.P.(C) 1859/2025 & CM APPL. 8866/2025 (Stay), CM APPL.13570/2025;

W.P.(C) 1860/2025, CM APPL. 8867/2025 (Stay); W.P.(C) 1861/2025, CM APPL. 8868/2025 (Stay) We request Mr. Chopra, learned counsel for the petitioner, to place for our perusal a tabular statement which may indicate the amendments introduced in Section 201 of the Income Tax Act, 1961 from time to time and relevant to the Financial/Assessment Years which form the subject matter of this batch.

List again on 10.03.2025.

YASHWANT VARMA, J.

HARISH VAIDYANATHAN SHANKAR, J.

MARCH 06, 2025/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 10/03/2025 at 22:03:13