Delhi High Court - Orders
Vibhor Aggarwal (Huf) vs Ito Ward 34 (1) New Delhi & Anr on 8 February, 2023
Author: Rajiv Shakdher
Bench: Rajiv Shakdher
$~38
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 1621/2023
VIBHOR AGGARWAL (HUF) ..... Petitioner
Through: Mr Ruchesh Sinha, Advocate.
versus
ITO WARD 34 (1) NEW DELHI & ANR. ..... Respondents
Through: Mr Kunal Sharma, Sr. Standing
Counsel.
CORAM:
HON'BLE MR JUSTICE RAJIV SHAKDHER
HON'BLE MS JUSTICE TARA VITASTA GANJU
ORDER
% 08.02.2023 [Physical Hearing/Hybrid Hearing (as per request)] CM APPL.6165/2023
1. Allowed, subject to the petitioner filing legible copies of the annexures, at least three days before the next date of hearing. W.P.(C) 1621/2023 & CM APPL.6164/2023 [Application filed on behalf of the petitioner seeking interim relief]
2. This writ petition concerns Assessment Year (A.Y.) 2015-16.
3. Apart from anything else, Mr Ruchesh Sinha, who appears on behalf of the petitioner/assessee, says that the impugned notice i.e., the notice dated 28.06.2021 issued under Section 148 of the Income Tax Act, 1961 [in short, "Act"] [i.e., the old regime] and the notice dated 25.05.2022 issued under Section 148A(b) of the Act have been issued by authorities who did not have the requisite power vested in them.
W.P.(C) 1621/2023 page 1 of 2 Signature Not Verified Digitally Signed By:ATUL JAIN Signing Date:14.02.2023 11:38:54
4. We are told that this very issue is being considered by the court in W.P.(C) 1191/2023, titled Manju Jain vs. ITO Ward 34 (1) New Delhi & Anr.
5. Issue notice.
5.1 Mr Kunal Sharma, learned senior standing counsel, accepts notice on behalf of the respondents/revenue.
6. A counter-affidavit will be filed within four weeks from today. 6.1 Rejoinder thereto, if any, will be filed before the next date of hearing.
7. We may note that the allegation against the petitioner is that it has taken accommodation entries of Rs.1,61,76,959/- from Ejecta Marketing Ltd, formerly known as Appu Marketing & Manufacturing Ltd.
8. Having regard to the aforesaid, liberty is given to the Assessing Officer (AO) to continue with the assessment/reassessment proceedings. However, in case an order is passed which is adverse to the interest of the petitioner/assessee, the same shall not be given effect to till further directions of this Court.
9. List the matter on 11.08.2023, along with the aforementioned writ petition.
10. Parties will act based on the digitally signed copies of the order.
RAJIV SHAKDHER, J
TARA VITASTA GANJU, J
FEBRUARY 8, 2023 / tr
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W.P.(C) 1621/2023 page 2 of 2
Signature Not Verified
Digitally Signed By:ATUL
JAIN
Signing Date:14.02.2023
11:38:54