Delhi High Court - Orders
Reena Kumari vs Income Tax Officer Ward 30 5 New Delhi on 18 May, 2023
Author: Rajiv Shakdher
Bench: Rajiv Shakdher
$~45
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 6624/2023 CM APPLS. 26001/2023 & 26002/2023
REENA KUMARI
..... Petitioner
Through: Mr Gaurav Jain, Mr Shubham Gupta
& Mr Piyush Jain.
versus
INCOME TAX OFFICER WARD 30 5 NEW DELHI
..... Respondent
Through: Mr Shlok Chandra, Sr. Standing
Counsel with Ms Priya Sarkar, Jr.
Standing Counsel.
CORAM:
HON'BLE MR. JUSTICE RAJIV SHAKDHER
HON'BLE MR. JUSTICE GIRISH KATHPALIA
ORDER
% 18.05.2023 CM No.26002/2023
1. Allowed, subject to the petitioner filing legible copies of the annexures, at least three days before the next date of hearing. W.P.(C) 6624/2023 & CM No.26001/2023 [Application filed on behalf of the petitioner seeking interim relief]
2. This writ petition concerns Assessment Year (AY) 2012-13.
3. The record shows that the initial notice under Section 148 of the Income Tax Act, 1961 [in short, "Act"], which was issued to the petitioner, is dated 29.07.2022.
4. Mr Gaurav Jain, who appears on behalf of petitioner, says that apart W.P.(C) 6624/2023 page 1 of 2 This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 24/09/2023 at 12:51:00 from anything else, the reassessment proceeding triggered against the petitioner is time-barred.
4.1 We are informed that this very issue is being considered by the court in several other matters, including W.P.(C)No.262/2023, titled Aadhar Tours and Travels Pvt. Ltd. v. Union of India & Ors.
5. Accordingly, issue notice.
5.1. Mr Shlok Chandra, learned junior standing counsel, accepts notice on behalf of the respondents/revenue.
6. Counter-affidavit will be filed within six weeks. 6.1 Rejoinder thereto, if any, will be filed at least five days before the next date of hearing.
7. List the matter on 02.08.2023.
8. Counsel for the petitioner informs us that no assessment order has been passed, as yet.
8.1 The statement of the counsel is taken on record.
9. Although, we have issued notice in the writ petition, the Assessing Officer (AO) will have liberty to continue with the reassessment proceeding. However, if an order is passed, which is adverse to the interests of the petitioner, the same shall not be given effect to till further directions of the Court.
10. Parties will act based on the digitally signed copy of the order.
RAJIV SHAKDHER, J
GIRISH KATHPALIA, J
MAY 18, 2023/RY Click here to check corrigendum, if any
W.P.(C) 6624/2023 page 1 of 2
This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 24/09/2023 at 12:51:00