Archroma International India Private Limited 2010 11 vs Deputy Commissioner of Income Tax Circle 2(1)(1)

Judgment text excerpt

24.os.wpl.11226.2025 (final 6.10.25).doc IN THE HIGH COURT OF JUDICATURE AT BOMBAY Digitally signed by VINA ORDINARY ORIGINAL CIVIL JURISDICTION VINA ARVIND ARVIND KHADPE KHADPE Date: WRIT PETITION (L) NO.11226 OF 2025 2025.10.13 15:08:28 +0530 Archroma International (India) Private .. Petitioner Limited earlier known as Huntsman International (India) Private Limited Lighthall B Wing, Saki Vihar Road, Andheri East, Mumbai 400072 PAN : AAACH149J Versus 1. Deputy Commissioner of Income Tax, Circle 2(1)(1) Room No.561, Aayakar Bhavan, M. K. Road, Churchgate, Mumbai 400020 2. Deputy Commissioner of Income Tax, (Transfer Pricing) – 2(2)(1), Room No.561, Aayakar Bhavan, M. K. Road, Churchgate, Mumbai 400020 3 Union of India Through the Secretary, Ministry of Finance, Govt. Of India, North Block, New Delhi – 110 001 .. Respondents. Mr. J. D. Mistry, Senior Advocate, with Mr. Paras Savla, Mr. Harsh Shah, Mr. Pratik Poddar, Mr. Rajnandini Shukla, Advocates for the Petitioner. Page 1 of 26 OCTOBER 10, 2025 Vina Khadpe,PS 24.os.wpl.11226.2025 (final 6.10.25).doc Ms. Sushma Nagaraj, with Mr. Abhinav Palsikar, Advocates for the Respondents. CORAM: B. P. COLABAWALLA & AMIT S. JAMSANDEKAR, JJ. Judgment Reserved On : 16th September, 2025 Judgment Pronounced On: 10th October, 2025 JUDGMENT (PER Amit Satyavan Jamsandekar, J ). 1. Rule. Rule made returnable forthwith. The Respondents waive service. With the consent of the parties, taken up for final hearing. 2. By the present Petition, filed under Article 226 of the Constitution of India, 1950, the Petitioner is challenging the inaction of the Respondents of not giving effect to the directions dated 19th March 2020 of the Dispute Resolution Panel (“DRP”) and consequently not processing the refund claim of the Petitioner. The directions we