The Pr. Commissioner Of Income Tax -3 v. Dlf Ltd.

$~102 *

IN THE HIGH COURT OF DELHI AT NEW DELHI

+ ITA 32/2020 THE PR. COMMISSIONER OF INCOME TAX -3 .....Appellant Through:

Mr Puneet Rai, SSC.

versus DLF LTD.

.....Respondent Through:

Mr Akash Shukla, Advocate.

CORAM:

HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE TEJAS KARIA

O R D E R

% 29.04.2025 CM APPL. 24524/2025 1.

The respondent has filed the present application, inter alia, praying that the above-captioned appeal be disposed of since the respondent has made a declaration under the Direct Tax Vivad Se Vishwas Scheme enacted under Chapter 4 of the Finance (No.2) Act, 2024. 2.

It is stated that the designated authority has passed an order and issued a certificate determining the amount payable pursuant to the declaration made by the respondent. The respondent has also paid the amount as determined and is now awaiting the final certificate. 3.

In view of the above, the above-captioned appeal is disposed of. However, we clarify that Revenue would be entitled to revive the same, if the final certificate, settling the dispute which is subject matter of the present appeal is not issued within a reasonable period. 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 07/05/2025 at 14:32:43

4.

The above-captioned appeal as well as the present application is disposed of in the aforesaid terms.

5.

The date already fixed in the appeal, that is, 07.08.2025 stands cancelled.

VIBHU BAKHRU, J TEJAS KARIA, J APRIL 29, 2025/tr Click here to check corrigendum, if any 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 07/05/2025 at 14:32:43