THE COMMISSIONER OF INCOME TAX CENTRAL-III vs. INCOME TAX SETTLEMENT COMMISSION & ANR.

PDF · subscribers
W.P.(C)/5266/2014HC DelhiDLHC01118415201412 September 2024Bench: HON'BLE MR. JUSTICE YASHWANT VARMA,HON'BLE MR. JUSTICE RAVINDER DUDEJA2 pages
AI SummaryWithdrawn

What did the High Court hold?

The Delhi High Court held that the writ petitions had become infructuous. This decision was based on the submission made by the learned senior counsel for the respondent-assessee, Ms. Jha. She stated, on instructions, that the assessee had already deposited the amounts being claimed by the writ petitioners (Revenue). The Court accepted this submission and concluded that since the disputed amounts had been paid, nothing further survived for adjudication in the writ petitions. Consequently, the petitions were disposed of as having rendered infructuous. No specific tax provisions were discussed as the matter was decided on procedural grounds due to the settlement of the disputed amounts.

What were the facts?

These three writ petitions (W.P.(C) 5266/2014, 5267/2014, and 5268/2014) were filed by the Commissioner of Income Tax, Central-III, as the petitioner, against the Income Tax Settlement Commission and an assessee as respondents. The petitions challenged orders or actions related to the assessment of the assessee. The procedural history indicates that the matters reached the Delhi High Court. The core of the dispute involved tax liabilities raised against the assessee.

What were the issues?

The primary issue before the Court was whether the writ petitions filed by the Revenue had become infructuous. The Revenue, as the petitioner, sought to challenge certain proceedings or orders concerning the assessee. The Assessee, represented by Ms. Kavita Jha, Sr. Adv., stated that in light of the total tax liability raised and the assessee's desire for closure, the amounts claimed by the writ petitioners (Revenue) had already been deposited. The Revenue did not present any arguments against this submission. The Court was therefore to decide if the deposit of the disputed amounts rendered the petitions infructuous.

AI-generated summary — verify with the full judgment below

Heard together (3 matters)

W.P.(C) 5266/2014
W.P.(C) 5267/2014
W.P.(C) 5268/2014

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

$~11-13 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 5266/2014

THE COMMISSIONER OF INCOME TAX CENTRAL-III

.....Petitioner Through: Mr. Anurag Ojha, SSC with Ms. Hemlata Rawat & Mr. V.K. Saksena, Advs.

versus

INCOME TAX SETTLEMENT COMMISSION & ANR.

.....Respondents Through: Ms. Kavita Jha, Sr. Adv. with Mr. Balwinder Singh Suri & Mr. Vaibhav Kulkarni, Advs. 12 + W.P.(C) 5267/2014

THE COMMISSIONER OF INCOME TAX CENTRAL-III

.....Petitioner Through: Mr. Anurag Ojha, SSC with Ms. Hemlata Rawat & Mr. V.K. Saksena, Advs.

versus

INCOME TAX SETTLEMENT COMMISSION & ANR.

.....Respondents Through: Ms. Kavita Jha, Sr. Adv. with Mr. Balwinder Singh Suri & Mr. Vaibhav Kulkarni, Advs. 13 + W.P.(C) 5268/2014

THE COMMISSIONER OF INCOME TAX CENTRAL-III

.....Petitioner Through: Mr. Anurag Ojha, SSC with Ms. Hemlata Rawat & Mr. V.K. Saksena, Advs.

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 17/09/2024 at 11:02:07

versus

INCOME TAX SETTLEMENT COMMISSION & ANR.

.....Respondents Through: Ms. Kavita Jha, Sr. Adv. with Mr. Balwinder Singh Suri & Mr. Vaibhav Kulkarni, Advs.

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA

HON'BLE MR. JUSTICE RAVINDER DUDEJA

O R D E R %

12.09.2024

Ms. Jha, learned senior counsel appearing for the respondent- assessee, on instructions states that bearing in mind the total tax liability which stood raised and the desire of the respondent-assessee to accord closure, it has already deposited the amounts as were being claimed by the writ petitioners.

In view of the aforesaid, and since nothing further would survive, these writ petitions are disposed of as having rendered infructuous.

YASHWANT VARMA, J.

RAVINDER DUDEJA, J. SEPTEMBER 12, 2024/kk 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 17/09/2024 at 11:02:07

Recent GST High Court judgments

Search GST case law →