WRIT TAX No. 278 of 2024 at Allahabad

AFR HIGH COURT OF JUDICATURE AT ALLAHABAD Court No.3 Neutral Citation No. - 2025:AHC:115418-DB CORAM : HON'BLE SHEKHAR B. SARAF, J. HON'BLE PRAVEEN KUMAR GIRI, J. WRIT TAX NO. 278 OF 2024 CELL COM TELESERVICES PRIVATE LIMITED V. UNION OF INDIA AND OTHERS For the Petitioners : Mr. Rahul Agarwal, Advocate For the Respondents : Mr. Manu Ghildyal, Advocate Last heard on July 9, 2025 Pronounced on July 17, 2025 HON’BLE PRAVEEN KUMAR GIRI, J. 1. Heard learned counsel appearing for both the parties. 2. The present writ petition has been filed with the following prayer: “1) Issue a writ, order or direction in the nature of Certiorari quashing the order dated 30.01.2024 passed by the Principal Commissioner of Income Tax, Ghaziabad (Annexure-1 to the writ petition); (ii) Issue a writ, order or direction in the nature of Mandamus directing the Principal Commissioner of Income Tax, Ghaziabad to condone the delay in filing Form 10-IC for AY 2020-21 and allow the petitioner to file the same; 2 (iii) Issue a writ, order or direction in the nature of Mandamus directing the respondent no. 4 to extend consequential rel 58ief by recomputing the tax liability of the petitioner for AY 2020-21.” 3. The