Delhi High Court - Orders
Honda Cars India Ltd vs Deputy Commissioner Of Income Tax 2.1 & ... on 31 August, 2021
Author: Manmohan
Bench: Manmohan, Navin Chawla
$~21
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 5632/2021 & CM 17546/2021
HONDA CARS INDIA LTD. ..... Petitioner
Through Mr.Deepak Chopra, Mr.Harpreet
Ajmani, Ms.Manasvini Bajpai, Advs.
versus
DEPUTY COMMISSIONER OF INCOME TAX 2.1 & ORS.
..... Respondents
Through Mr.Abhishek Maratha, Sr.Standing
Counsel.
Ms.Shiva Lakshmi, CGSC, UOI.
CORAM:
HON'BLE MR. JUSTICE MANMOHAN
HON'BLE MR. JUSTICE NAVIN CHAWLA
ORDER
% 31.08.2021 The petition has been heard by way of video conferencing. Present petition has been filed challenging the Draft Assessment Order dated 21st April 2021 on the ground that no prior show cause notice was issued as mandated by Section 144B of the Income Tax Act, 1961 (hereinafter referred to as the 'Act'). The learned counsel for the petitioner further submits that the National E-Assessment Centre had no jurisdiction to pass the Impugned Draft Assessment Order after 1st April, 2021 as the E- assessment Centre has been replaced by the Faceless Assessment Centre in terms of Section 144B (3) of the Act.
Mr.Abhishek Maratha, learned counsel for the respondents prays for some more time to file counter affidavit. However, as the opportunity to file the counter affidavit granted by this Court vide order dated 31st May,2021 Signature Not Verified Digitally Signed By:KRISHNA BHOJ Signing Date:02.09.2021 14:57:40 has not been made use of and the last date for finalisation of assessments is 30th September, 2021, this Court is of the view that it has no other option but to proceed ahead with the matter.
Keeping in view the unrebutted allegations in the writ petition, it is manifest that the impugned Draft Assessment Order is contrary to law.
Consequently, the impugned draft Assessment Order dated 21st April, 2021 is set aside and the Assessing Officer is granted liberty to pass an Assessment Order in accordance with law.
With the aforesaid directions, the present writ petition along with pending application stands disposed of.
The order be uploaded on the website forthwith. Copy of the order be also forwarded to the learned counsel through e-mail.
MANMOHAN, J NAVIN CHAWLA, J AUGUST 31, 2021 RN Signature Not Verified Digitally Signed By:KRISHNA BHOJ Signing Date:02.09.2021 14:57:40