TPL HGIEPL JOINT VENTURE vs UNION OF INDIA

076. ] …Petitioner Versus 1. Union of India ] (through the Secretary) ] Government of India, ] Ministry of Finance, ] Department of Revenue, North Block, ] New Delhi. ] 2. Deputy Director of Income Tax, ] CPC, Bengaluru ] Centralized Processing Centre, ] Prestige Alpha, Post Bag No. 3, ] Electronic City Post, Hosur Road, ] Bangalore – 560 100 ] 3. Assistant Commissioner of Income Tax ] Circle 15(3)(1) Mumbai, Room No. 653, ] 6th Floor, Aayakar Bhawan, Maharishi ] Karve Road, Mumbai – 400 020 ]..Respondents ______________________________________________________ Mr Dhinal Shah (Through V.C.) with Mr Mihir Beradia, i/b, V. M. Legal, for Petitioner. Mr Akhileshwar Sharma, for Respondents. ______________________________________________________ WPL-15292-2024.DOCX CORAM: M.S. Sonak & Jitendra Jain, JJ. Revered on 25 MARCH 2025 Pronounced on 27 MARCH 2025 JUDGMENT:- (Per M. S. Sonak, J) 1. Heard learned counsel for the parties. 2. Rule. The rule is returnable immediately at the request and with the consent of the learned counsel for the parties. 3. The Petitioner challenges the order dated 13 December 2023 (Exhibit-C) passed under Section 139(9) of the Income Tax Act, 1961 (“IT Act”), dec