W.P. (C) 1163/2021 Page 1 of 16

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IN THE HIGH COURT OF DELHI AT NEW DELHI

%

Reserved on : 28^th July, 2022

Pronounced on

: 5^th August, 2022

W.P. (C) 1163/2021

KAPRI INTERNATIONAL PVT. LTD. (IN LIQUIDATION)

THROUGH LIQUIDATOR

..... Petitioner

Represented by: Mr.Rajesh Jain and

Mr.V.Tiwari,

Advocates.

versus

COMMISSIONER OF INCOME TAX - IV, NEW DELHI

.....Respondent

Represented by:

Mr.Kunal Sharma,

Sr. Standing Counsel

with Ms.Zehra Khan,

Mr.S.Bhattacharyya,

Advocates

CORAM:

HON'BLE MS. JUSTICE MUKTA GUPTA

HON'BLE MR. JUSTICE ANISH DAYAL

J U D G M E N T

ANISH DAYAL, J.

1.

By way of this writ petition, the petitioner (a Company in

liquidation, represented through the liquidator) assails the rejection

dated 5^th January, 2021 of From I and II filed by petitioner on 20^th

March, 2020 for the assessment years (AY) 1984-85 and 1985-86

under the Direct Tax Vivad Se Vishwas Act, 2020 (the VSV Act)

This is a digitally signed Judgement.

NEUTRAL CITATION NO: 2022/DHC/003086

W.P. (C) 1163/2021