M/S Continental Engineering Corporation v. The Income Tax / Ward Officer, Circle International Tax 1(2)(1) & ORS.

$~36 *

IN THE HIGH COURT OF DELHI AT NEW DELHI

+ W.P.(C) 13150/2023 M/S CONTINENTAL ENGINEERING CORPORATION .....Petitioner Through:

Mr. Sandeep Chilana, Ms. Anjali Jain & Ms. Snehil Sharma, Advs.

Versus

THE INCOME TAX / WARD OFFICER, CIRCLE INTERNATIONAL TAX 1(2)(1) & ORS.

.....Respondents Through:

Mr. Ruchir Bhatia, SSC, Mr. Anant Mann & Mr. Abhishek Anand, Advs.

CORAM:

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

O R D E R

% 18.03.2025 1.

The petitioner has filed the present petition impugning an order dated 27.07.2023 passed by the Assessing Officer (AO) rejecting the petitioner's application for issuance of a certificate under Section 197 of the Income Tax Act, 1961, in respect of financial year (FY) 2023-24. The said financial year has since expired, therefore the challenge to the impugned order is rendered academic. 2.

In view of the above, we dispose of the present petition. 3.

We clarify that all rights and contentions of the parties are reserved. The petitioner would not be precluded from challenging a similar order for further years on the grounds as set out in the present petition and this order is not to be construed as dispositive of any of the grounds of challenge as raised by the petitioner.

VIBHU BAKHRU, J TEJAS KARIA, J MARCH 18, 2025/K 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 24/03/2025 at 14:39:53