Cell Com Teleservices Private Limited vs Union Of India And 3 Others on 17 July, 2025

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HON’BLE PRAVEEN KUMAR GIRI, J.

WRIT TAX NO. 278 OF 2024

CELL COM TELESERVICES PRIVATE LIMITED

V.

UNION OF INDIA AND OTHERS

For the Petitioners : Mr. Rahul Agarwal, Advocate

For the Respondents : Mr. Manu Ghildyal, Advocate

Last heard on July 9, 2025

Pronounced on July 17, 2025

HON’BLE PRAVEEN KUMAR GIRI, J.

1. Heard learned counsel appearing for both the parties.

2. The present writ petition has been filed with the following prayer:

“1) Issue a writ, order or direction in the nature of Certiorari quashing the order dated 30.01.2024 passed by the Principal Commissioner of Income Tax, Ghaziabad (Annexure-1 to the writ petition);

(ii) Issue a writ, order or direction in the nature of Mandamus directing the Principal Commissioner of Income Tax, Ghaziabad to condone the delay in filing Form 10-IC for AY 2020-21 and allow the petitioner to file the same;



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