U.K. PAINTS OVERSEAS LTD vs ASSTT.COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE.8, & ORS.

Judgment text excerpt

IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on: 30.05.2025 + W.P.(C) 2068/2015 U.K. PAINTS (OVERSEAS) LTD .....Petitioner versus ASSTT.COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE.8, & ORS. .....Respondents + W.P.(C) 2574/2015 MR.K.S.DHINGRA, .....Petitioner versus ASSTT.COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE-8, & ORS. .....Respondents + W.P.(C) 11218/2015 BJN HOLDINGS (I) LTD .....Petitioner versus DY.COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-8 & ORS. .....Respondents + W.P.(C) 11219/2015 U.K. PAINTS (OVERSEAS)LTD. .....Petitioner versus DY. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-8 & ORS. .....Respondents + W.P.(C) 9189/2016 U.K. PAINTS (OVERSEAS) LTD .....Petitioner versus DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -8, & ORS. .....Respondents Signature Not Verified Digitally Signed By:GANGA SINGH RAWAT W.P.(C) 2068/2015 Page 1 of 39 Signing Date:31.05.2025 18:20:26 + W.P.(C) 9465/2016 BJN HOLDINGS (I) LTD. .....Petitioner versus DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -8, & ORS. .....Respondents + W.P.(C) 5759/2017 K.S. DHINGRA .....Petitioner versus ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 8 & ANR. .....Respondents + W.P.(C) 12405/2018 BJN HOLDINGS (I) LTD. .....Petitioner versus ASSTT. COMMISSIONER OFINCOME TAX, CENTRAL CIRCLE -8, & ANR. .....Respondents + W.P.(C) 12406/2018 U.K. PAINTS (OVERSEAS) LTD. .....Petitioner versus ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -8 & ANR. .....Respondents + W.P.(C) 4230/2022 BJN HOLDINGS (I) LTD (WRONGLY TREATED AS SUCCESSOR IN INTEREST OF BJN HOLDINGS LTD) .....Petitioner versus ASSISTANT COMMISSIONER OF INCOME TAX & ORS. .....Respondents Signature Not Verified Digitally Signed By:GANGA SINGH RAWAT W.P.(C) 2068/2015 Page 2 of 39 Signing Date:31.05.2025 18:20:26 + W.P.(C) 4969/2