DOMINO PRINTING SCIENCES PLC vs THE COMMISSIONER OF INCOME TAX, (INTERNATIONAL-TAX) -2, NEW DELHI

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision : 23.04.2025 W.P.(C) 5132/2025 and CM APPL. 23411/2025 DOMINO PRINTING SCIENCES PLC .....Petitioner Through: Mr Vishal Kalra with Mr S.S. Tomar, Mr Ankit Sahni and Mr Anil Kumar, Advocates. versus THE COMMISSIONER OF INCOME TAX, (INTERNATIONAL- TAX) -2, NEW DELHI .....Respondent Through: Mr. Gaurav Gupta, Mr. Shivendra Singh, Mr. Yojit Pareek, Advocates. CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE TEJAS KARIA VIBHU BAKHRU, J. (ORAL) 1. Issue notice. Mr Gupta, the learned counsel appearing on behalf of the Revenue accepts notice. 2. With the consent of the learned counsel for the parties, the present petition was taken up for final hearing. 3. The petitioner has filed the present petition under Article 226 of the Constitution of India being aggrieved by the decision of the respondent [Designated Authority] to reject the petitioner’s declaration made in the prescribed form (Form 1) under the Direct Tax Vivad Se Vishwas Scheme, 2024 [DTVSV Scheme]. The petitioner, inter alia, prays as under: 4. The petitioner is a company incorporated under the laws of the United Kingdom and is engaged in the business of manufact