Commissioner Of Income Tax v. Rural Electrification Corp Ltd

$~82 to 85 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 1393/2010 + ITA 1397/2010 + ITA 1401/2010 + ITA 1402/2010 COMMISSIONER OF INCOME TAX .....Appellant Through:

Mr.

Gaurav Gupta, SSC, Mr.

Shivendra Singh and Mr. Yojit Pareek, JSCs and Mr. Surya Jindal, Adv.

versus RURAL ELECTRIFICATION CORP LTD .....Respondent Through:

Mr. Mayank Nagi, Mrs. Husnal Syali Nagi and Mr. Tarun Singh, Advs.

CORAM:

HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE VINOD KUMAR

O R D E R

% 04.05.2026 CM APPL. 29496/2026 (EARLY HEARING) in ITA 1393/2010 CM APPL. 29494/2026-EARLY HEARING in ITA 1397/2010 CM APPL. 29493/2026-EARLY HEARING in ITA 1401/2010 CM APPL. 29495/2026-EARLY HEARING in ITA 1402/2010 1.

Present applications have been filed by the respondent-assessee inter alia stating that the respondent has applied for settlement of the dispute under the Direct Tax Vivad se Vishwas Scheme, 2020 (DTVSV). 2.

Learned counsel for the respondent submitted that since the dispute has been settled and the requisite amount has been paid in view of the certificate dated 21.01.2021 issued under Section 5(1) of the Direct Tax Vivad se Vishwas Act, 2020, the appeals are required to be disposed of. 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 07/05/2026 at 12:35:28

4.

The applications filed by the respondent are allowed. 5.

The appeals are disposed of in terms of the certificate dated 21.01.2021, issued by the Principal Commissioner of Income Tax, Delhi-4. DINESH MEHTA, J VINOD KUMAR, J MAY 4, 2026/ss 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 07/05/2026 at 12:35:28