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High Court of DelhiW.P.(C)/12077/2023

Hmd Mobile India Private Limited v. Assistant Commissioner Of Income-Tax Circle 10(1), Delhi & ORS.

2024-05-24Hon'Ble Mr. Justice Yashwant Varma,Hon'Ble Mr. Justice Purushaindra Kumar Kaurav2 pages

$~26 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 12077/2023 & CM APPL. 13671/2024 (Direction) HMD MOBILE INDIA PRIVATE LIMITED ..... Petitioner Through:

Mr. Manuj Sabharwal & Mr.

Drona Negi, Advs.

versus ASSISTANT COMMISSIONER OF INCOME-TAX CIRCLE 10(1), DELHI & ORS.

..... Respondents Through:

Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh & Mr.

Yojik Pareek, JSCs.

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE AMIT BANSAL % 24.05.2024

O R D E R

1.

We are informed by Mr. Sabharwal, learned counsel appearing for the appellant, that the solitary relief now remaining is with respect to the reversal of an adjustment of INR 2,39,32,581/- which was made.

2.

We are informed by Mr. Gupta, learned counsel appearing for the respondent, on instructions that the Assessing Officer ["AO"] has already discussed the matter with the assessee. He submits that in order to lend a quietus to the controversy which stands raised, the respondents may be granted four weeks' time to duly examine the grievance of the writ petitioner and pass appropriate orders in accordance with law.

3.

In view of the aforesaid, we dispose of the writ petition by providing that the concerned officer shall duly examine the claim of the writ petitioner and pass appropriate orders within a period of four 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 29/05/2024 at 11:58:43

weeks from today. While examining the demand of the writ petitioner the concerned authority shall also bear in mind its claim for payment of statutory interest All rights and contentions of respective parties are kept open.

YASHWANT VARMA, J AMIT BANSAL, J MAY 24, 2024/kk 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 29/05/2024 at 11:58:43