Indian Kanoon - Search engine for Indian Law

Delhi High Court - Orders

Modicare Foundation vs National Faceless Assessment Centre ... on 28 May, 2021

Author: Rajiv Shakdher

Bench: Rajiv Shakdher, Talwant Singh

                          $~3
                          *      IN THE HIGH COURT OF DELHI AT NEW DELHI
                          +      W.P.(C) 5535/2021
                                 MODICARE FOUNDATION                        ..... Petitioner
                                                Through: Mr. Rohit Jain, Mr. Gaurav Jain and
                                                         Mr. Aniket D Agrawal, Advs.
                                                versus
                                 NATIONAL FACELESS ASSESSMENT CENTRE DELHI
                                 (EARLIER NATIONAL E-ASSESSMENT CENTRE, DELHI) &
                                 ANR.                                       ..... Respondents
                                                Through: Mr. Abhishek Maratha, Sr. Standing
                                                         Counsel for Revenue.
                                 CORAM:
                                 HON'BLE MR. JUSTICE RAJIV SHAKDHER
                                 HON'BLE MR. JUSTICE TALWANT SINGH
                                          ORDER

% 28.05.2021 [Court hearing convened via video-conferencing on account of COVID-19] CM No. 17159/2021

1. Allowed, subject to all just exceptions.

2. Allowed, subject to the applicant/petitioner curing the deficiencies referred to in the captioned application, within three days from the resumption of the normal and usual work pattern by this Court. W.P.(C) 5535/2021 & CM No.17160/2021 [Application on behalf of the petitioner under Section 151 of Code of Civil Procedure, 1908, seeking stay on the operation of the impugned order dated 15.04.2021]

3. The principal grievance of the petitioner is that, before passing of the impugned assessment order dated 15.04.2021, under Section 143(3) read with Section 144B of the Income Tax Act, 1951 (in short 'the Act'), and the W.P.(C) 5535/2021 page 1 of 2 Signature Not Verified Digitally Signed By:HARIOM Signing Date:30.05.2021 17:50:42 notice of demand issued under Section 156 as also the notice for initiating penalty proceedings under Section 270A of the Act, neither a show cause notice-cum-draft assessment order was issued, nor was any personal hearing granted, though, asked for by the petitioner.

4. Issue notice. Mr. Abhishek Maratha, accepts notice on behalf of the respondent/revenue.

5. Counter affidavit will be filed within three weeks. Rejoinder thereto, if any, will be filed before the next date of hearing.

6. In the meanwhile, there shall be a stay on the operation of the orders impugned in the instant petition.

7. List the matter on 23.07.2021.

                                                                                   RAJIV SHAKDHER, J


                                                                                   TALWANT SINGH, J

                          MAY 28, 2021/nk
                                                            Click here to check corrigendum, if any

                          W.P.(C) 5535/2021                                                page 2 of 2




Signature Not Verified
Digitally Signed
By:HARIOM
Signing Date:30.05.2021
17:50:42