SEEMA TRIPATHI vs PCIT -7, NEW DELHI & ORS.

IN THE HIGH COURT OF DELHI AT NEW DELHI W.P.(C) 17336/2024 & CM APPL. 73796/2024 SEEMA TRIPATHI .....Petitioner Through: Mr. Rohit Tiwari, Mr. Shobhit Tiwari, Ms. Tanya, Ms. Shivani and Mr. Shaantanu Devansh, Advs. versus PCIT -7, NEW DELHI & ORS. .....Respondents Through: Mr. Ruchir Bhatia, SSC with Mr. Anant Mann, JSC and Mr. Abhishek Anand, Advs. Mr. Rohan Jaitley, CGSC with Mr. Dev Pratap and Mr. Varun Pratap Singh, Advs. Date of Decision: 10th February, 2025 CORAM: HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE TUSHAR RAO GEDELA JUDGEMENT TUSHAR RAO GEDELA, J.: (ORAL) 1. That the petitioner by way of the present petition, is challenging the Order / Intimation Dated 30.10.2024 (sent through e-mail) passed by the Respondent no. 1 under Direct Tax Vivad Se Visvas Scheme, 2014 (hereinafter, DTVSV Scheme) whereby the Respondent No. 1 rejected / cancelled the application of the petitioner filed vide DTVSV Form-1, of the said Scheme for resolving the dispute regarding interest charged 2. Briefly stated, facts leading to the filing of the present petition is that the petitioner entered into a Share Purchase Agreement for sale of Shares held in Vikas Telecom Limited (hereinafter 'VTL')