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IN THE HIGH COURT OF JUDICATURE AT ALLAHABAD
SHEKHAR B.SARAF, PRAVEEN KUMAR GIRI
Cell Com Teleservices Private Limited – Appellant
Versus
Union Of India – Respondent
JUDGMENT :
PRAVEEN KUMAR GIRI, J.
1. Heard learned counsel appearing for both the parties.
2. The present writ petition has been filed with the following prayer:
“1) Issue a writ, order or direction in the nature of Certiorari quashing the order dated 30.01.2024 passed by the Principal Commissioner of Income Tax, Ghaziabad (Annexure-1 to the writ petition);
(ii) Issue a writ, order or direction in the nature of Mandamus directing the Principal Commissioner of Income Tax, Ghaziabad to condone the delay in filing Form 10-IC for AY 2020-21 and allow the petitioner to file the same;
(iii) Issue a writ, order or direction in the nature of Mandamus directing the respondent no. 4 to extend consequential relief by recomputing the tax liability of the petitioner for AY 2020-21.”
3. The brief facts of the case are as under:
i. The petitioner is challenging the order dated 30.01.2024, passed by the Principal Commissioner of Income Tax, Ghaziabad rejecting the application of condonation of delay filed by the petitioner for condoning the delay in filing Form 10-IC for assessment year 2020- 21. The relevant portion of the impugned order dated 30.01.2024 is being quoted below:
“The assessee company filed
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