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 Court decisions. However, relief was denied solely on the ground that an earlier judgment concerning a similar issue was pending consideration before the Supreme Court.
The Court held that this reasoning was misplaced. It noted that the issue raised in the petition was already covered by binding judgments of the Delhi High Court, including decisions rendered in the petitioner’s own case as well as in other connected matters. The Court also recorded the petitioner’s submission that the Special Leave Petition before the Supreme Court had been closed on the ground of low tax effect. Even though this aspect could not be independently confirmed during the hearing, it was undisputed that the legal issue stood conclusively covered by existing High Court rulings.
