M/S Nezone Industries v. Dispute Resolution Panel-2 New Delhi & ORS.

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IN THE HIGH COURT OF DELHI AT NEW DELHI

+ W.P.(C) 15720/2024 & CM APPL. 65976-77/2024 M/S NEZONE INDUSTRIES .....Petitioner Through:

Mr V Lakshmikumaran, Mr S Vasudevan, Mr Karanjot Singh Khuaran, Mr Yogendra Aldak, Mr Devanshish Jain and Ms Kanika Jalan, Advocates.

versus DISPUTE RESOLUTION PANEL-2 NEW DELHI & ORS.

.....Respondents Through:

Mr Aseem Chawla, SSC and Ms Pratistha Chaudhary, Advocate.

CORAM:

HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MS. JUSTICE SWARANA KANTA SHARMA

O R D E R

% 12.11.2024 1.

The petitioner has filed the present petition, inter alia, impugning the directions dated 30.09.2024 passed by respondent no.1/Dispute Resolution Panel (DRP) and the final assessment order dated 25.10.2024 passed under Section 143(3) read with Section 144C(13) and 144B of the Income Tax Act, 1961 (hereafter the Act).

2.

Admittedly, the petitioner has an equal efficacious remedy of a statutory appeal before the Income Tax Appellate Tribunal. 3.

In view of the above, we do not consider it apposite to entertain the captioned petition. Accordingly, the same is dismissed. 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 18/11/2024 at 12:23:34

4.

It is clarified that all rights and contentions of the petitioner are reserved. Pending applications also stand disposed of. VIBHU BAKHRU, J SWARANA KANTA SHARMA, J NOVEMBER 12, 2024 M 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 18/11/2024 at 12:23:34