A.T. Kearney Limited Vs Union of India (Delhi High Court)
Summary: The Delhi High Court was considering connected writ petitions concerning the functioning of the Board for Advance Rulings under the Income-tax Act, 1961. The first matter in the source is W.P.(C) 5178/2021 filed by A.T. Kearney Limited – India Branch Office against the Union of India through the Secretary, Ministry of Finance, Department of Revenue and another. The connected matters include W.P.(C) 5454/2021 filed by Mitsubishi Electric India Pvt Ltd and W.P.(C) 5728/2021 along with CM APPL. 27029/2023 filed by The Regents of the University of Michigan.
During submissions, Mr. Indruj Singh Rai, learned Senior Standing Counsel, argued that the amendment in Section 245N of the Income-tax Act, 1961 had been brought with a view to providing advance rulings to taxpayers in a timely manner. He also submitted that the Union of India was facing difficulty in finding suitable candidates for the posts of Chairman and Vice-Chairman.
Mr. Sachit Jolly, learned Senior Advocate for the petitioner, submitted that even after the amendment, the situation had remained the same and that there was large pendency of cases before the Board for Advance Ruling. According to the submission, the purpose for which the Board under Section 245N of the Act of 1961 had been constituted had practically been defeated.
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