Department to Comply with ITAT’s Order once Aware, within Stipulated Time

Sunshine Capital Limited Vs DCIT (Delhi High Court) The case of Sunshine Capital Ltd. vs DCIT is emblematic of the critical issue concerning the obligation of the Department to comply with the order of the Income Tax Appellate Tribunal (ITAT) within the stipulated time frame. The petitioner sought relief through a writ petition under Articles 226 and 227 of the Constitution of India, highlighting the Department’s failure to adhere to judicial orders and statutory timelines. Detailed Analysis: The petitioner, Sunshine Capital Ltd., initially filed its Income Tax Return (ITR) for Assessmen...