$~7

* IN THE HIGH COURT OF DELHI AT NEW DELHI

+ W.P.(C) 5258/2021
M S GEODIS INDIA PVT LTD .....Petitioner
Through: Mr. Sachit Jolly, Advocate.
versus
ASSISTANT COMMISSIONER OF INCOME TAX OSD & ORS.
.....Respondents
Through: Ms. Vibhooti Malhotra, Sr. Standing
Counsel.
CORAM:
HON'BLE MR. JUSTICE RAJIV SHAKDHER
HON'BLE MR. JUSTICE TALWANT SINGH
ORDER
% 11.05.2021
[Court hearing convened via video-conferencing on account of COVID-19]

CM APPL. 16168/2021
1. Allowed, subject to the petitioner curing the deficiencies referred to in
the captioned application within three days of this Court resuming its normal
work pattern.
W.P.(C) 5258/2021 & CM APPL. 16167/2021
2. Mr. Sachit Jolly, who appears on behalf of the petitioner, says that the
petitioner entered into an Advance Pricing Agreement dated 04.10.2019 [in
short “APA”] with the respondent no. 4/CBDT to bring legal certainty to its
affairs.
2.1 It is Mr. Jolly's submission that thereafter, necessary steps, as
required, have been taken, by the petitioner which includes submission of
modified income tax returns.

W.P.(C) 5258/2021 page 1 of 2

Signature Not Verified

Digitally Signed
By:VIPIN KUMAR RAI
Signing Date:14.05.2021
21:19:23
 2.2 According to Mr. Jolly, although the APA spans the period between
assessment years [in short “A.Y.s”] 2012-2013 and 2018-2019, refund is
sought only for the period spanning between A.Y.s 2012-2013 and 2017-
2018, insofar as the present writ petition is concerned.
3. Issue notice. Ms. Vibhooti Malhotra accepts service on behalf of the
respondents/revenue. Ms. Malhotra says that she will revert with
instructions.
3.1 In case, instructions are received to resist the petition, an attempt will
be made to file a counter-affidavit before the next date of hearing.
4. We may also note, it is Mr. Jolly's contention, that limitation to pass
order(s), modifying the assessed income, pursuant to the APA, expired on
31.03.2021.
5. List on 03.06.2021.

RAJIV SHAKDHER, J

TALWANT SINGH, J

MAY 11, 2021

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W.P.(C) 5258/2021 page 2 of 2

Signature Not Verified

Digitally Signed
By:VIPIN KUMAR RAI
Signing Date:14.05.2021
21:19:23