{"id":66063,"date":"2003-07-18T00:00:00","date_gmt":"2003-07-17T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/sita-world-travels-india-ltd-vs-deputy-commissioner-of-income-tax-on-18-july-2003"},"modified":"2018-05-26T05:44:34","modified_gmt":"2018-05-26T00:14:34","slug":"sita-world-travels-india-ltd-vs-deputy-commissioner-of-income-tax-on-18-july-2003","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/sita-world-travels-india-ltd-vs-deputy-commissioner-of-income-tax-on-18-july-2003","title":{"rendered":"Sita World Travels (India) Ltd. vs Deputy Commissioner Of Income Tax on 18 July, 2003"},"content":{"rendered":"<div class=\"docsource_main\">Delhi High Court<\/div>\n<div class=\"doc_title\">Sita World Travels (India) Ltd. vs Deputy Commissioner Of Income Tax on 18 July, 2003<\/div>\n<div class=\"doc_citations\">Equivalent citations: (2005) 193 CTR Del 82<\/div>\n<div class=\"doc_bench\">Bench: D Jain, M B Lokur<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>1. Mr. Sanjiv Khanna, learned senior standing counsel for the Revenue, who has put in appearance on advance notice, submits that the petitioner has rushed to this Court without waiting for the decision of the AO on the preliminary issue raised by them with regard to his jurisdiction to take recourse to reassessment proceeding under s. 147\/148 of the IT Act, 1961. Learned counsel submits that in view of the decision of the apex Court in GKN Driveshafts (India) Ltd. v. ITO and Ors. (2003) 259 ITR 19 (SC), the AO shall dispose of the objections, filed by the petitioner with regard to his jurisdiction to reopen the assessments under s. 147\/148 of the Act, by a speaking order, before proceeding with the reassessment proceedings in respect of asst. yrs. 1996-97 and 1997-98,<\/p>\n<p>2. In view of the aforenoted stand of learned counsel for the respondents, Mr. Syali, learned senior counsel for the petitioner, seeks leave to withdraw the writ petition with liberty to take recourse to appropriate proceedings, as may be available to the petitioner, in case the abovementioned objections do not find favor with the AO.\n<\/p>\n<p>3. The writ petition is, accordingly, dismissed as withdrawn with liberty, as prayed.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Delhi High Court Sita World Travels (India) Ltd. vs Deputy Commissioner Of Income Tax on 18 July, 2003 Equivalent citations: (2005) 193 CTR Del 82 Bench: D Jain, M B Lokur ORDER 1. Mr. Sanjiv Khanna, learned senior standing counsel for the Revenue, who has put in appearance on advance notice, submits that the petitioner [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[14,8],"tags":[],"class_list":["post-66063","post","type-post","status-publish","format-standard","hentry","category-delhi-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Sita World Travels (India) Ltd. vs Deputy Commissioner Of Income Tax on 18 July, 2003 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/sita-world-travels-india-ltd-vs-deputy-commissioner-of-income-tax-on-18-july-2003\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Sita World Travels (India) Ltd. vs Deputy Commissioner Of Income Tax on 18 July, 2003 - Free Judgements of Supreme Court &amp; 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