2024 (9) TMI 1132

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....ya Kapoor, Mr. Vibhu Jain and Mr. Shivam Yadav, Advs. For the Respondents Through: Mr. Abhishek Maratha, SSC with Mr. Parth Semwal, Mr. Apoorv Agarwal, JSCs, Ms. Nupur Sharma, Mr. Gaurav Singh, Mr. Bhanukaran Singh Jodha & Ms. Muskaan Goel, Advs. ORDER PER 1. The writ petitioner has approached this Court seeking the following reliefs:- "a. Issue a writ in the nature of certiorari quashing the....

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....king coercive actions against the Petitioner in relation to the outstanding demand pertaining to Assessment Years 2015-16 & 2017-18 till the appeals filed by the Petitioner for the aforesaid AYs are not disposed; d. Issue a writ in the nature of mandamus directing Respondents 2 & 3 to expeditiously deal with the applications and appeals filed by the Petitioner in relation to Assessment Years 201....

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....titioner to deposit 20% of the demand which stood created for the aforenoted AYs. 4. Aggrieved by the aforesaid and in terms of the Central Board of Direct Taxes [CBDT] Office Memorandum dated 29 February 2016, the petitioner approached the Principal Commissioner of Income Tax [PCIT] by way of an application dated 02 September 2023. 5. By the time the writ petition came to be laid before this Co....

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....ed in law. 9. We, consequently, and at this stage, dispose of the writ petition requiring the PCIT to formally take up the application dated 02 September 2023 and dispose of the same within a period of one week from today. The PCIT, while considering the said application, shall also bear in mind the principles which have been enunciated by us in National Association Of Software And Services Compa....