2026 (3) TMI 68

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.... For the Respondent Through: Mr. Siddhartha Sinha, SSC with Ms. Easha Gurung, JSC. JUDGMENT PER DINESH MEHTA, J. (ORAL) 1. By way of the instant writ petition, the petitioner has challenged the order of the Director of Income Tax, International Taxation, New Delhi dated 20.01.2005 whereby petitioner's application under Section 154 of the Income Tax Act for additional interest under Sect....

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....sent writ petition is allowed in light of the judgment of Hon'ble the Supreme Court rendered in Sandvik Asia Ltd v. Commissioner of Income Tax-1. The order dated 20.01.2005 passed by the Director of Income Tax, International Taxation, New Delhi impugned in the present writ petition is hereby quashed. 5. The competent authority, which we are informed is the Commissioner of Income Tax, is directe....