GUANGZHOU USHA INTERNATIONAL LTD. vs. COMMISSIONER OF INCOME-TAX(INTERNATIOMAL TAXATION)-I

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W.P.(C)/11183/2016HC DelhiDLHC01296739201609 July 2025Bench: HON'BLE MS. JUSTICE PRATHIBA M. SINGH,HON'BLE MR. JUSTICE RAJNEESH KUMAR GUPTA3 pages
AI SummaryWithdrawn

What did the High Court hold?

The Delhi High Court held that the petitioner was entitled to withdraw the present writ petitions. The Court noted that the petitioner had filed an application under the Direct Tax Vivad Se Vishwas Scheme, 2024, and had been issued Form-02, which determined the amount payable. The petitioner expressed their intention to withdraw the petitions to make the payment as per Form-02. Consequently, the Court ordered the petitions to be dismissed as withdrawn. The Court also granted liberty to the petitioner to seek revival of the petitions if the application under the Vivad Se Vishwas Scheme did not attain finality after making the payments.

What were the facts?

The petitioner, Guangzhou Usha International Ltd., filed multiple writ petitions before the Delhi High Court challenging various orders from the Income Tax Department. These petitions spanned several years. During the pendency of these petitions, the petitioner applied for settlement of its tax disputes under the Direct Tax Vivad Se Vishwas Scheme, 2024. The Revenue Department issued Form-02, specifying the amount payable by the petitioner under the scheme. The petitioner informed the Court that they intended to withdraw the present petitions to make the payment as determined in Form-02.

What were the issues?

1. Whether the petitioner is entitled to withdraw the present writ petitions in light of their application and acceptance under the Direct Tax Vivad Se Vishwas Scheme, 2024? (Question of procedure and statutory scheme) Assessee's Contention: The petitioner, Guangzhou Usha International Ltd., argued that having applied for and received a determination under the Vivad Se Vishwas Scheme, they wished to withdraw the pending writ petitions to facilitate payment and settlement of the disputes. They relied on the provisions of the Vivad Se Vishwas Scheme, 2024, which allows for settlement of tax disputes. Revenue's Contention: Appearance was not received for the respondent Revenue. Therefore, no contentions were recorded from their side.

AI-generated summary — verify with the full judgment below

Heard together (4 matters)

W.P.(C) 1850/2016
W.P.(C) 11183/2016
W.P.(C) 11820/2019
W.P.(C) 15909/2022

Read from the judgment's own cause title. This page is filed under one of them.

$~52 to 57 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 1850/2016 GUANGZHOU USHA INTERNATIONAL LTD. .....Petitioner Through: Mr. Vaibhav Kulkarni, Adv. (9911013919) versus COMMISSIONER OF INCOME TAX .....Respondent Through: Appearance not received. ~53 + W.P.(C) 11183/2016 GUANGZHOU USHA INTERNATIONAL LTD. .....Petitioner Through: Mr. Vaibhav Kulkarni, Adv. (9911013919) versus COMMISSIONER OF INCOME-TAX (INTERNATIONAL TAXATION)-I .....Respondent Through: Appearance not received ~54 + W.P.(C) 11820/2019 GUANGZHOU USHA INTERNATIONAL LTD .....Petitioner Through: Mr. Vaibhav Kulkarni, Adv. (9911013919) versus COMMISSIONER OF INCOME-TAX (INTERNATIONAL TAXATION) .....Respondent Through: Appearance not received ~55 + W.P.(C) 15909/2022 GUANGZHOU USHA INTERNATIONAL LTD .....Petitioner Through: Mr. Vaibhav Kulkarni, Adv. (9911013919) 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 14/07/2025 at 13:24:14

versus DEPUTY COMMISSIONER OF INCOME TAX CIRCLE INTERNATIONAL TAXATION 1(3)(1) .....Respondent Through: Appearance not received ~56 + W.P.(C) 2966/2022 GUANGZHOU USHA INTERNATIONAL LTD .....Petitioner Through: Mr. Vaibhav Kulkarni, Adv. (9911013919) versus ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE INTERNATIONAL TAXATION 1 (3) (1) .....Respondent Through: Appearance not received ~57 + W.P.(C) 12149/2023 & CM APPL. 47754/2023 GUANGZHOU USHA INTERNATIONAL LTD .....Petitioner Through: Mr. Vaibhav Kulkarni, Adv. (9911013919) versus ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE INT TAX 1(3)(1) NEW DELHI .....Respondent Through: Appearance not received. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE RAJNEESH KUMAR GUPTA O R D E R % 09.07.2025 1. This hearing has been done through hybrid mode. 2. Ld. Counsel for the Petitioner submits that the Petitioner had filed an 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 14/07/2025 at 13:24:14

application under the ‘Direct TaxVivad Se Vishwas Scheme, 2024’ (hereinafter, ‘DTVSV Scheme’) to settle its disputes with the Revenue Department. 3. In the said application, Form-02 has been issued, determining the amount payable. A copy of the Form-02 has been handed across to the Court. Let the same be taken on record. 4. The Petitioner submits that they wish to withdraw the present petitions and thereafter, make payments in terms of the amount determined in Form-02. 5. Thus, the petitions are dismissed as withdrawn. 6. If for any reason, the application under the DTVSV Scheme does not attain finality after payments, the Petitioner shall be free to seek revival of these petitions. PRATHIBA M. SINGH, J RAJNEESH KUMAR GUPTA, J JULY 9, 2025 kk/ss 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 14/07/2025 at 13:24:14

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