Delhi High Court - Orders
Rajesh Chopra vs Income Tax Officer, Ward 62(1) Delhi on 19 September, 2022
Author: Manmohan
Bench: Manmohan, Manmeet Pritam Singh Arora
$~9
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 12561/2022 & CM APPL. 38039/2022
RAJESH CHOPRA ..... Petitioner
Through: Mr. Sumit Lalchandani, Advocate for
Mr. Salil Kapoor & Ms. Ananya
Kapoor, Advocates.
versus
INCOME TAX OFFICER, WARD 62(1) DELHI ..... Respondent
Through: Mr. Shray Nargotra, Advocate for
Mr. Kunal Sharma, Sr. Standing
Counsel for Revenue & Ms. Zehra
Khan, Jr. Standing Counsel.
CORAM:
HON'BLE MR. JUSTICE MANMOHAN
HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA
ORDER
% 19.09.2022 Present writ petition has been filed challenging the notice dated 22nd July, 2022 issued under Section 148 of the Act, the impugned order dated 22nd July, 2022 passed under Section 148A(d) of the Act and impugned SCN dated 30th May, 2022 issued under section 148A(b) of the Act by the Respondent and the proceedings initiated pursuant thereto.
Learned counsel for the petitioner states that respondent issued notice dated 31st March, 2021 under the erstwhile Section 148. He states that petitioner complied with the reassessment notice and filed return of income electronically on 7th April, 2021 and participated in reassessment proceedings. He further states that the respondent subsequently issued Signature Not Verified Digitally Signed By:JASWANT SINGH RAWAT Signing Date:20.09.2022 18:26:59 notices under Sections 143(2) and 142(1) of the Act. He, however, states that respondent failed to pass the reassessment order within the limitation period i.e. on or before 31st March, 2022.
He states that to cover its lapse, the respondent taking the shelter of the judgment of the Supreme Court in Union of India & Ors. vs. Ashish Agarwal, 2022 SCC OnLine SC 543 issued the impugned show cause notice dated 30th May, 2022 under Section 148A(b) of the Act. He emphasises that the petitioner had not challenged the initial notice under Section 148 on the ground that it had been issued beyond the limitation period.
Issue notice. Mr. Shray Nargotra, Advocate accepts notice on behalf of respondent/revenue. He prays for and is permitted to file counter affidavit within four weeks. Rejoinder affidavit, if any, be filed before the next date of hearing.
List on 23rd February, 2023 along with the connected matters. Till further orders, there shall be a stay of re-assessment proceedings.
MANMOHAN, J MANMEET PRITAM SINGH ARORA, J SEPTEMBER 19, 2022/msh Signature Not Verified Digitally Signed By:JASWANT SINGH RAWAT Signing Date:20.09.2022 18:26:59