M/S LG ELECTRONICS INDIA P.LTD vs DIRECTOR OF INCOME TAX & ORS.

* IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment Reserved on: 22.11.2025 Judgment delivered on: 24.12.2025 Judgment uploaded on: As per Digital Signature~ W.P.(C) 15181/2004 M/S LG ELECTRONICS INDIA P.LTD & ANR ....Petitioners versus DIRECTOR OF INCOME TAX(INTERNATIONAL TAXATION) & ANR .....Respondents Advocates who appeared in this case For the Petitioner : Mr. Deepak Chopra, Mr. Ankul Goyal and Mr. Adwiteya Grover, Advocates. For the Respondents : Mr. Indruj Singh Rai, SSC Mr. Sanjeev Menon, Mr. Rahul Singh, JSCs and Mr. Gaurav Kumar, Advocate. CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR JUDGMENT V. KAMESWAR RAO, J. 1. This writ petition has been filed by the petitioner No.1/LG Electronics India Pvt. Ltd. through its managing director/petitioner no.2 with the following prayers:- “a. to issue a writ of certiorari quashing the impugned order dated 27.04.2004 u/s 264 of the Act passed by the respondent no.1 being perverse and bad in law; b. to issue a writ of mandamus directing the respondents to grant permission to the petitioner no.1 2. In effect, the petitioner is challenging the order dated 27.04.2004 passed by the respondents under Section 264