2025 (11) TMI 1679

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....MAR For the Petitioner Through: Mr. Manuj Sabharwal, Mr. Devvrat Tiwari and Mr. Drona Negi, Advs. For the Respondents Through: Mr. Siddhartha Sinha, SSC. V. KAMESWAR RAO, J. (ORAL) CM APPL. 71407/2025 (Exemption) 1. Exemption is allowed, subject to all just exceptions. 2. The application stands disposed of. W.P.(C) 17355/2025 3. This petition has been filed with the followi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....though respondent no. 1 has accepted that the revision petition under Section 264 of the Act is maintainable in view of the decision of this Court in Vijay Gupta v. CIT [2016] 68 Taxmann.com 131 and EPCOS Electronic Components S.A. v. Union of India, [2019] 107 taxmann.com 227 (Delhi), but denied the relief on the ground that CIT v. Sheraton International Inc. (2009) 178 Taxmann 84 (Del) is pendin....