Bptp Limited vs Chief Commissioner Of Income Tax ... on 18 September, 2024
Author: Yashwant Varma
Bench: Yashwant Varma
$~372
* IN THE HIGH COURT OF DELHI ... 13068/2024 & CM APPL. 54530/2024 (Interim Relief)
BPTP LIMITED .....Petitioner
Through: Mr. Piyush Kaushik and Mr.
Tanveer Zaki, Advs.
versus
CHIEF COMMISSIONER
certain documents seized
during the course of search and seizure action on BPTP and its
group companies on 15/11/2007 and also ... post-
search enquires made, it was established that the group companies
of BPTP were following a business model as a part of which only
part
those notices came to be
challenged in BPTP Limited v. Principal Commissioner of Income
Tax (Central) - III & Anr.10 The Court in BPTP upheld ... arise. We deem it apposite to extract the following passages from
BPTP:-
―26. The Assessing Officer in paragraph 2 of the recorded reasons
quotes that
those notices came to be
challenged in BPTP Limited v. Principal Commissioner of Income
Tax (Central) - III & Anr.10 The Court in BPTP upheld ... arise. We deem it apposite to extract the following passages from
BPTP:-
―26. The Assessing Officer in paragraph 2 of the recorded reasons
quotes that
those notices came to be
challenged in BPTP Limited v. Principal Commissioner of Income
Tax (Central) - III & Anr.10 The Court in BPTP upheld ... arise. We deem it apposite to extract the following passages from
BPTP:-
―26. The Assessing Officer in paragraph 2 of the recorded reasons
quotes that
those notices came to be
challenged in BPTP Limited v. Principal Commissioner of Income
Tax (Central) - III & Anr.10 The Court in BPTP upheld ... arise. We deem it apposite to extract the following passages from
BPTP:-
―26. The Assessing Officer in paragraph 2 of the recorded reasons
quotes that
those notices came to be
challenged in BPTP Limited v. Principal Commissioner of Income
Tax (Central) - III & Anr.10 The Court in BPTP upheld ... arise. We deem it apposite to extract the following passages from
BPTP:-
―26. The Assessing Officer in paragraph 2 of the recorded reasons
quotes that
those notices came to be
challenged in BPTP Limited v. Principal Commissioner of Income
Tax (Central) - III & Anr.10 The Court in BPTP upheld ... arise. We deem it apposite to extract the following passages from
BPTP:-
―26. The Assessing Officer in paragraph 2 of the recorded reasons
quotes that
those notices came to be
challenged in BPTP Limited v. Principal Commissioner of Income
Tax (Central) - III & Anr.10 The Court in BPTP upheld ... arise. We deem it apposite to extract the following passages from
BPTP:-
―26. The Assessing Officer in paragraph 2 of the recorded reasons
quotes that
those notices came to be
challenged in BPTP Limited v. Principal Commissioner of Income
Tax (Central) - III & Anr.10 The Court in BPTP upheld ... arise. We deem it apposite to extract the following passages from
BPTP:-
―26. The Assessing Officer in paragraph 2 of the recorded reasons
quotes that
