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Section 264 Relief Cannot Be Denied Merely Due to Pending SC Issue: Delhi HC
Case Law Details
- Case Name
- Shangri-La International Hotel Management PTE. Ltd Vs CIT (International Tax) (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2021-22
- Courts
- All High Courts, Delhi High Court
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Shangri-La International Hotel Management PTE. Ltd Vs CIT (International Tax) (Delhi High Court)
The Delhi High Court considered a writ petition challenging an order dated 26.03.2025 passed under Section 264 of the Income-tax Act, 1961 for Assessment Year 2021–22. The petitioner had sought revision of an intimation/order dated 28.04.2022 issued under Section 143(1) by filing an application on 28.04.2023, along with a request for refund and interest under Section 244A.
The tax authority accepted that the revision application under Section 264 was maintainable, relying on earlier Delhi High Co...
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