Commissioner Cannot Deny Section 264 Relief by Citing SC Pendency | HC

  • Blog|News|Income Tax|
  • 2 Min Read
  • By Taxmann
  • |
  • Last Updated on 15 December, 2025

Latest from Taxmann

Section 264 revision

Case Details: Shangri-La International Hotel Management Pte. Ltd. vs. Commissioner of Income-tax (International Tax) - [2025] 180 taxmann.com 835 (Delhi)

Judiciary and Counsel Details

  • V. Kameswar Rao & Vinod Kumar, JJ.
  • Manuj Sabharwal, Devvrat Tiwari & Drona Negi, Advs. for the Petitioner.
  • Siddhartha Sinha, SSC for the Respondent.

Facts of the Case

The petitioner sought revision of the intimation dated 28-04-2022 issued under section 143(1) for AY 2021-22 by filing an application under section 264, along with a request for a consequential refund and interest under section 244A.

The Revenue agreed that the revision petition was maintainable in light of the Delhi High Court’s rulings in Vijay Gupta v. CIT and EPCOS Electronic Components S.A. v. Union of India. However, it declined to grant relief solely because the jurisdictional High Court’s decision in CIT v. Sheraton International Inc. was still pending before the Supreme Court.

High Court Held

The Delhi High Court held that the Commissioner was not justified in refusing relief. A binding precedent of the jurisdictional High Court cannot be ignored merely because a special leave petition is pending before the Supreme Court. Since the issue had already been conclusively decided in favour of the assessee in Sheraton International and reaffirmed in subsequent judgments, including the assessee’s own earlier cases, the Court set aside the Commissioner’s order.

Accordingly, the assessee’s revision application under section 264 was allowed, and the Commissioner was directed to grant the consequential relief in accordance with law.

List of Cases Reviewed

  • CIT v. Sheraton International Inc. [2009] 178 Taxmann 84 (Del)
  • CIT v. Sheraton International Inc. [decided by this court on ITA 271 of 2023, dated 11-5-2023]
  • CIT v. Starwood Hotels & Resorts Worldwide Inc. 2022:DHC:004730
  • Commissioner of Income Tax – International Taxation v. Shangri-LA International Hotel Management Pte Ltd. [ITAs 532 & 535 of 2023. dated 18-09-2023] (para 6) followed

List of Cases Referred to

  • EPCOS Electronic Components S.A v. Union of India [2019] 107 taxmann.com 227/[2019] 266 Taxman 23 (Delhi) (para 4)
  • Vijay Gupta v. CIT [2016] 68 taxmann.com 131/[2016] 238 Taxman 505/[2016] 386 ITR 643 (Delhi) (para 4)
  • DIT v. Sheraton International Inc. [2009] 313 ITR 267/178 Taxman 84 (Delhi) (para 4)
  • CIT v. Starwood Hotels & Resorts Worldwide Inc. 2022:DHC:004730 (para 6)
  • CIT– International Taxation-3 v. Shangri-LA International Hotel Management Pte Ltd. [IT Appeal No. 532 of 2023, dated 18-9-2023] (para 6)
  • CIT v. Sheraton International Inc. [ITAppeal No. 271 of 2023, dated 11-5-2023] (para 6).

Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.

Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.

The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

  • The statutory material is obtained only from the authorized and reliable sources
  • All the latest developments in the judicial and legislative fields are covered
  • Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
  • Every content published by Taxmann is complete, accurate and lucid
  • All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
  • The golden rules of grammar, style and consistency are thoroughly followed
  • Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied

Leave a Reply

Your email address will not be published. Required fields are marked *

«
»

Everything on Tax and Corporate Laws of India

To subscribe to our weekly newsletter please log in/register on Taxmann.com

Author: Taxmann

Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.

The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

  • The statutory material is obtained only from the authorized and reliable sources
  • All the latest developments in the judicial and legislative fields are covered
  • Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
  • Every content published by Taxmann is complete, accurate and lucid
  • All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
  • The golden rules of grammar, style and consistency are thoroughly followed
  • Font and size that's easy to read and remain consistent across all imprint and digital publications are applied