MAX LIFE INSURANCE COMPANY LIMITED (FORMERLY KNOWN AS MAX NEW YORK LIFE INSURANCE CO. LTD.) vs. DEPUTY COMMISSIONER OF INCOME TAX

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ITA/722/2018HC DelhiDLHC01150563201824 January 2025Bench: HON'BLE MR. JUSTICE YASHWANT VARMA,HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR2 pages
AI SummaryDismissed

What did the High Court hold?

The Court noted that the matter had been settled under the Direct Tax Vivad se Vishwas Scheme, 2024. Consequently, the appeals were disposed of as infructuous.

What were the facts?

The appellant, Max New York Life Insurance Company Ltd., filed multiple appeals before the Delhi High Court. The appeals were related to tax disputes between the company and the Deputy Commissioner of Income Tax.

What were the issues?

The primary issue was the resolution of tax disputes through the Vivad se Vishwas Scheme, rendering the appeals infructuous.

AI-generated summary — verify with the full judgment below

$~45, 46 & 48 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 465/2018

MAX NEW YORK LIFE INSURANCE COMPANY LTD.

.....Appellant Through: Mr. Mayank Nagi, Mr. Sandeep Yadav and Mr. Tarun Singh, Advs.

versus

DEPUTY COMMISSIONER OF INCOME TAX

.....Respondent Through: Mr. Indruj Singh Rai, SSC, Mr. Sanjeev Menon, Mr. Rahul Singh, JSCs, Mr. Anmol Jagga and Mr. Gaurav Kumar, Advs. 46 + ITA 718/2018 MAX LIFE INSURANCE COMPANY LIMITED (FORMERLY KNOWN AS MAX NEW YORK LIFE INSURANCE CO. LTD.)

.....Appellant Through: Mr. Mayank Nagi, Mr. Sandeep Yadav and Mr. Tarun Singh, Advs.

versus

DEPUTY COMMISSIONER OF INCOME TAX

.....Respondent Through: Mr. Indruj Singh Rai, SSC, Mr. Sanjeev Menon, Mr. Rahul Singh, JSCs, Mr. Anmol Jagga and Mr. Gaurav Kumar, Advs. 48 + ITA 722/2018 MAX LIFE INSURANCE COMPANY LIMITED (FORMERLY KNOWN AS MAX NEW YORK LIFE INSURANCE CO. LTD.)

.....Appellant 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 28/01/2025 at 14:25:57

Through: Mr. Mayank Nagi, Mr. Sandeep Yadav and Mr. Tarun Singh, Advs.

versus

DEPUTY COMMISSIONER OF INCOME TAX

.....Respondent Through: Mr. Indruj Singh Rai, SSC, Mr. Sanjeev Menon, Mr. Rahul Singh, JSCs, Mr. Anmol Jagga and Mr. Gaurav Kumar, Advs.

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA

HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR

O R D E R %

24.01.2025

Mr. Nagi, learned counsel for the appellant states that these appeals have been rendered infructuous since the matter has been settled under the Direct Tax Vivad se Vishwas Scheme, 2024. The appeals shall consequently stand disposed of as such.

YASHWANT VARMA, J.

HARISH VAIDYANATHAN SHANKAR, J. JANUARY 24, 2025/RW

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 28/01/2025 at 14:25:57

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