Jyoti Sawroop Arora v. Principal Chief Commssioner Of Income Tax & ORS.

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IN THE HIGH COURT OF DELHI AT NEW DELHI

+ W.P.(C) 7445/2023 JYOTI SAWROOP ARORA ..... Petitioner Through:

Mr.Anshuj Dhingra with Ms.Shubhangda Singh and Ms.Muskan Banga, Advocates.

versus PRINCIPAL CHIEF COMMSSIONER OF INCOME TAX & ORS. ..... Respondents Through:

Mr.Sanjay Kumar with Ms.Easha and Ms.Hemlata Rawat, Advocates for R1 & 2.

CORAM:

HON'BLE THE ACTING CHIEF JUSTICE HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA

O R D E R

% 16.01.2024 1.

Present writ petition has been filed seeking directions to respondent nos.1 and 2 to initiate appropriate proceedings against the respondents nos.6-9 (and any other related party) under the Income Tax Act, 1961 (the Act) to determine their fixed place Permanent Establishment (PE) in India in terms of the ratio laid down by the Supreme Court in the decision of Formula One World Championship Ltd. vs. Commissioner of Income Tax, International Taxation-3 Delhi & Anr., Civil Appeal No.3849/2017, and the extant provisions of the Act.

2.

Today, learned counsel for respondent nos.1 & 2, on instructions, states that investigation in the Tax Evasion Petition filed by Mr.Jyoti 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 20/05/2024 at 11:44:08

Sawroop Arora against the WSP Consultants India Pvt. Ltd. is in progress and pending. He assures this Court that the said investigation shall be carried to its logical conclusion.

3.

Recording the aforesaid statement given by learned counsel for respondent nos.1 & 2/Income Tax Department, the present writ petition is closed with a direction to the Income Tax Department to conclude the investigation as expeditiously as possible.

ACTING CHIEF JUSTICE MANMEET PRITAM SINGH ARORA, J JANUARY 16, 2024 KA 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 20/05/2024 at 11:44:08