Delhi High Court - Orders
M R Auxiliary Services Private Limited vs Income Tax Officer & Anr on 25 August, 2022
Author: Manmohan
Bench: Manmohan, Manmeet Pritam Singh Arora
$~73
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 12281/2022
M R AUXILIARY SERVICES PRIVATE LIMITED ..... Petitioner
Through: Ms.Kavita Jha with Mr.Vaibhav
Kulkarni and Mr.Udit Naresh,
Advocates.
versus
INCOME TAX OFFICER & ANR. ..... Respondents
Through: Mr.Abhishek Maratha, Sr.Standing
Counsel for the Revenue.
CORAM:
HON'BLE MR. JUSTICE MANMOHAN
HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA
ORDER
% 25.08.2022 C.M.No.36874/2022 Exemption allowed, subject to all just exceptions. Accordingly, the application stands disposed of. W.P.(C) No.12281/2022 & C.M.No.36873/2022 Present writ petition has been filed challenging the order dated 27th July, 2022 passed by Respondent No.1 under Section 148A(d) of the Act, notice dated 27th July, 2022 issued under Section 148 of the Act and all proceedings/ actions consequent thereto.
Learned counsel for the petitioner states that the impugned proceeding for the assessment year 2017-18 is barred by limitation in terms of Section 149 of the Act as amended by Finance Act, 2021 since admittedly, the notice under Section 148 of the Act has been issued beyond the period of three Signature Not Verified Digitally Signed By:JASWANT SINGH RAWAT Signing Date:26.08.2022 18:26:42 years and the allegation of income having escaped assessment is Rs.29,79,000/- i.e. less than Rs.50,00,000/-.
Issue notice. Mr.Abhishek Maratha, learned senior 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 28th November, 2022.
Though the Assessing Officer is permitted to pass the assessment order, yet it is directed that the same shall not be given effect to and shall be subject to further orders to be passed by this Court.
MANMOHAN, J MANMEET PRITAM SINGH ARORA, J AUGUST 25, 2022 KA Signature Not Verified Digitally Signed By:JASWANT SINGH RAWAT Signing Date:26.08.2022 18:26:42