Benteler Automotive China Investment Limited vs Assistant Commissioner of Income tax (IT), Circle 1, Pune AND ORS

1.wp.11074.2025 BENTELER(2).docx IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO.11074 OF 2025 Benteler Automative (China) Investment Limited, having its office at 1F, Building 3, No.2808, West Huancheng Road, Fengxian District, Shanghai, 201401 P.R., China .. Petitioner Versus 1) Assistant Commissioner of Income-tax (IT), Circle-1, Pune, having his office at Room No.314, 3rd Floor, B.O.Bhavan, Plot No.1, Sector 17, Pune Satara Road, Parvati, Pune-411009. 2) Commissioner of Income-tax (IT&TP), Pune, having his office at B.O.Bhavan, Plot No.1, Sector 17, Pune Satara Road, Parvati, Pune-411009. 3) The Union of India through the Secretary, Department of Revenue, Ministry of Finance having his Office at 128-A, North Block, New Delhi-110 001. .. Respondents Mr. Sridharan, Senior Advocate a/w Ravi Sawana, Neha Sharma, Priyanshi Chokshi, Advocates for the Petitioner. Mr. A. K. Saxena, Advocate for Respondent Nos.1 and 2/ 3. March 27, 2026 1.wp.11074.2025 BENTELER(2).docx CORAM : B. P. COLABAWALLA & AMIT S. JAMSANDEKAR, JJ. RESERVED ON : NOVEMBER 25, 2025 PRONOUNCED ON : MARCH 27, 2026 JUDGMENT:- [ PER B. P. COLABAWALLA, J. ] 1. Rule. Respondents wai