CARGILL INDIA PRIVATE LIMITED vs CENTRAL BOARD OF DIRECT TAXES

IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on: 25.02.2025 W.P.(C) 399/2022 CARGILL INDIA PRIVATE LIMITED ..... Petitioner versus CENTRAL BOARD OF DIRECT TAXES. ..... Respondent Advocates who appeared in this case: For the Petitioners : Mr. Kamal Sawhney, Mr. Nikhil Agarwal, Mr. Puru Medhira& Mr. Nishank Vashistha, Advocates. For the Respondents : Mr. Indruj Singh Rai, SSC, Mr. Sanjeev Menon, Mr. Rahul Singh JSCs & Mr. Anmol Jagga, Advocate. CORAM HON’BLE MR JUSTICE VIBHU BAKHRU HON’BLE MS. JUSTICE SWARANA KANTA SHARMA JUDGMENT VIBHU BAKHRU, J 1. The petitioner has filed the present petition, inter alia, impugning a communication dated 30.06.2021 (hereafter the impugned communication) whereby the petitioner was informed that its request for reconsideration of an order dated 25.10.2019 (hereafter the impugned order) was considered and rejected. 2. The petitioner had earlier filed an application dated 21.06.2018 seeking relaxation of the conditions prescribed under Rule 9C of the 2021. Thus, essentially, the petitioner seeks to assail the impugned order dated 25.10.2019 rejecting the petitioner’s requests for relaxation of the conditions as prescribed under Rule 9C o