Igt Solutions Private Limited v. Assistant Commissioner Of Income Tax, Circle-10(1), Delhi & ANR.

$~21 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 4030/2023 & CM APPL. 15720/2023 (Stay) IGT SOLUTIONS PRIVATE LIMITED ..... Petitioner Through:

Mr. T. M. Shivakumar, Mr.

Kirti Kishore, Ms. Sanjana and Mr. S. V. Rateria, Advs.

versus ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE10(1), DELHI & ANR. ..... Respondents Through:

Mr. Abhishek Maratha, Sr.SC with Mr. Parth Semwal, Jr.SC along with Ms. Nupur Sharma, Adv.

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV

O R D E R

% 20.02.2024 1.

Learned counsel appearing for the respondents fairly concedes that the challenge raised in this writ petition stands concluded in favour of the assessee in light of the judgment rendered in Twylight Infrastructure (P) Ltd. v. CIT [2024 SCC OnLine Del 330]. 2.

We accordingly, allow the instant writ petition and quash the impugned notice and order dated 29 July 2022, subject to liberty reserved as per paragraph Nos. 28 to 30 of Twylight Infrastructure. YASHWANT VARMA, J.

PURUSHAINDRA KUMAR KAURAV, J.

FEBRUARY 20, 2024/p 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 23/02/2024 at 11:00:11