GUANGZHOU USHA INTERNATIONAL LTD vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE INT TAX 1(3)(1) NEW DELHI
What did the High Court hold?
The Delhi High Court held that the petitioner's writ petitions were dismissed as withdrawn. The court noted that the petitioner had applied under the Direct Tax Vivad Se Vishwas Scheme, 2024, and had received Form-02 determining the amount payable. The petitioner expressed their intention to withdraw the present petitions and subsequently make the payments as determined. The court granted this request. However, the court also provided a liberty to the petitioner to seek revival of these petitions if, for any reason, the application under the DTVSV Scheme did not attain finality after the payments were made.
What were the facts?
The petitioner, Guangzhou Usha International Ltd., filed multiple writ petitions before the Delhi High Court challenging various orders or actions of the Income Tax Department. The petitions were filed over several years, with the earliest being W.P.(C) 1850/2016 and the latest being W.P.(C) 12149/2023. During the pendency of these petitions, the petitioner applied under the Direct Tax Vivad Se Vishwas Scheme, 2024 (DTVSV Scheme) to settle its disputes with the revenue. The revenue issued Form-02, determining the amount payable by the petitioner under the scheme. The petitioner, having received the Form-02 and intending to make the payment, sought to withdraw the present writ petitions.
What were the issues?
1. Whether the petitioner is entitled to withdraw the pending writ petitions in light of their application and subsequent determination under the Direct Tax Vivad Se Vishwas Scheme, 2024? Assessee's contention: The petitioner argued that they had filed an application under the DTVSV Scheme to settle their disputes with the revenue. Following the issuance of Form-02, which determined the amount payable, the petitioner wished to withdraw the present petitions to proceed with the payment as per the scheme. Revenue's contention: Appearance was not received for the respondent revenue in any of the writ petitions, and therefore, no specific contentions were recorded in the judgment.
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Heard together (4 matters)
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$~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 13:24:12
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 13:24:12
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 13:24:12
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