Delhi High Court - Orders
Evalueserve Sez -Gurgaon, Pvt. Ltd vs National Faceless Assessment Centre, ... on 1 June, 2022
Author: Manmohan
Bench: Manmohan, Manmeet Pritam Singh Arora
$~186
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 7782/2022
EVALUESERVE SEZ -GURGAON, PVT. LTD. ..... Petitioner
Through: Ms.Ananya Kapoor, Advocate.
versus
NATIONAL FACELESS ASSESSMENT CENTRE, ADDITIONAL
-JOINT - DEPUTY -ASSISTANT COMMISSIONER OF INCOME
TAX-INCOME-TAX OFFICER & ANR. ..... Respondents
Through: Mr.Kunal Sharma, senior standing
counsel for the Revenue with
Mr.Zehra Khan and Mr.Shray
Nargotra, Advocates.
CORAM:
HON'BLE MR. JUSTICE MANMOHAN
HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA
ORDER
% 01.06.2022 C.M.No.23835/2022 Exemption allowed, subject to all just exceptions. Accordingly, the application stands disposed of. W.P.(C) No.7782/2022 & C.M.No.23837/2022 Present Writ Petition has been filed challenging the assessment order passed under Section 143(3) read with Section 254 read with Section 144B of the Income Tax Act, 1961 ('the Act') dated 31st March, 2022.
Petitioner also seeks quashing of demand notice issued under Section 156 of the Act and penalty notice issued under Section 274 of the Act dated 31st March, 2022.
Learned Counsel for the petitioner states that the impugned order has Signature Not Verified Digitally Signed By:KRISHNA BHOJ Signing Date:02.06.2022 18:52:02 been passed without jurisdiction as the Respondent No.1 had made an addition of Rs.1,81,28,045/- in violation of the order of Income Tax Appellate Tribunal ('ITAT') dated 02nd February, 2021, whereby the issue of capacity under-utilization adjustment had been remanded to the TPO for adjudication. She states that instead of adjudication of the same and without any discussion on capacity under-utilization adjustment, the Assessing Officer has sustained the addition of Rs.1,81,28,045/-.
She also states that the Respondent has erred in not appreciating that the Respondent ought to have passed a draft assessment order and not the impugned final assessment order in accordance with Sections 144C and 144B of the Act.
Issue notice. Mr.Kunal Sharma, learned standing counsel accepts notice on behalf of the respondents-revenue. He prays for and is permitted to file a counter affidavit within four weeks. Rejoinder affidavit, if any, be filed before the next date of hearing.
List on 21st September, 2022.
Till further orders, there shall be a stay of the impugned assessment order as well as penalty and demand notices, all dated 31st March, 2022.
MANMOHAN, J MANMEET PRITAM SINGH ARORA, J JUNE 1, 2022 KA Signature Not Verified Digitally Signed By:KRISHNA BHOJ Signing Date:02.06.2022 18:52:02