GUANGZHOU USHA INTERNATIONAL LTD. vs. COMMISSIONER OF INCOME TAX

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W.P.(C)/1850/2016HC DelhiDLHC01037911201609 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 noted that the petitioner had filed an application under the Direct Tax Vivad Se Vishwas Scheme, 2024, and that Form-02 had been issued determining the amount payable. The petitioner expressed its intention to withdraw the present petitions to make the payments in terms of the amount determined in 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 Consequently, the Court ordered the petitions to be dismissed as withdrawn.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 these petitions if, for any reason, the application under the DTVSV Scheme does not attain finality after the payments are 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. 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 department issued Form-02, determining the amount payable by the petitioner under the scheme. The petitioner then expressed its intention to withdraw the present writ petitions to make the payments as determined in Form-02.

What were the issues?

1. Whether the petitioner can withdraw the pending writ petitions to avail the Direct Tax Vivad Se Vishwas Scheme, 2024? (Question of law) Assessee's Contention: The petitioner, Guangzhou Usha International Ltd., submitted that it had filed an application under the DTVSV Scheme to settle its disputes. It further stated that Form-02 had been issued, determining the payable amount, and expressed its wish to withdraw the present petitions to make the payments as per Form-02. Revenue's Contention: Appearance was not received for the respondent revenue authorities in any of the writ petitions.

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 13:27:47

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 13:27:47

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 13:27:47

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