Delhi High Court - Orders
Alankit Technologies Ltd vs Assistant Commissioner Of Income Tax ... on 21 February, 2024
Author: Yashwant Varma
Bench: Yashwant Varma, Purushaindra Kumar Kaurav
$~65 to 67 & 69
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 2580/2024 & CM APPL. 10596/2024
ALANKIT TECHNOLOGIES LTD ..... Petitioner
Through: Mr. Sunil Lalchandani, Ms.
Ananya Kapoor, Mr. Amandeep
Mehta, Advs.
versus
ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE
1-1, DELHI & ANR. ..... Respondents
Through: Mr. Gaurav Gupta, Sr. SC with
Mr. Shivendra Singh, Mr.
Puneet Singhal, Ms. Mahima,
Mr. Chandan, Advs.
66
+ W.P.(C) 2583/2024 & CM APPL. 10601/2024
ALANKIT TECHNOLOGIES LTD ..... Petitioner
Through: Mr. Sunil Lalchandani, Ms.
Ananya Kapoor, Mr. Amandeep
Mehta, Advs.
versus
ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE
1-1, DELHI & ANR. ..... Respondents
Through: Mr. Gaurav Gupta, Sr. SC with
Mr. Shivendra Singh, Mr.
Puneet Singhal, Ms. Mahima,
Mr. Chandan, Advs.
67
+ W.P.(C) 2584/2024 & CM APPL. 10603/2024
ALANKIT TECHNOLOGIES LTD ..... Petitioner
Through: Mr. Sunil Lalchandani, Ms.
Ananya Kapoor, Mr. Amandeep
Mehta, Advs.
versus
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 27/02/2024 at 20:47:12
ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE
1-1, DELHI & ANR. ..... Respondents
Through: Mr. Gaurav Gupta, Sr. SC with
Mr. Shivendra Singh, Mr.
Puneet Singhal, Ms. Mahima,
Mr. Chandan, Advs.
69
+ W.P.(C) 2606/2024 & CM APPL. 10711/2024
ALANKIT TECHNOLOGIES LTD ..... Petitioner
Through: Mr. Sunil Lalchandani, Ms.
Ananya Kapoor, Mr. Amandeep
Mehta, Advs.
versus
ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE
1-1, DELHI & ANR. ..... Respondents
Through: Mr. Gaurav Gupta, Sr. SC with
Mr. Shivendra Singh, Mr.
Puneet Singhal, Ms. Mahima,
Mr. Chandan, Advs.
CORAM:
HON'BLE MR. JUSTICE YASHWANT VARMA
HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR
KAURAV
ORDER
% 21.02.2024 CM APPL. 10597/2024 (Exemption) in W.P.(C) 2580/2024 CM APPL. 10602/2024 (Exemption) in W.P.(C) 2583/2024 CM APPL. 10604/2024 (Exemption) in W.P.(C) 2584/2024 CM APPL. 10712/2024 (Exemption) in W.P.(C) 2606/2024 Allowed, subject to all just exceptions.
Applications are disposed of.
W.P.(C) 2580/2024 & CM APPL. 10596/2024 W.P.(C) 2583/2024 & CM APPL. 10601/2024 W.P.(C) 2584/2024 & CM APPL. 10603/2024 W.P.(C) 2606/2024 & CM APPL. 10711/2024
1. These writ petitions have been preferred against the impugned 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 27/02/2024 at 20:47:12 notices dated 06 October 2022 issued under Section 153C of the Income Tax Act, 1961 ["Act"] for Assessment Years ["AYs"] 2010- 11 [W.P.(C) 2583/2024], 2011-12 [W.P.(C) 2580/2024], 2012-13 [W.P.(C) 2606/2024], 2013-14 [W.P.(C) 2584/2024] and all consequential proceedings.
2. Notice. Since the respondents are duly represented, let a reply be filed within a period of three weeks from today. The petitioner shall have two weeks therefrom to file a rejoinder affidavit.
3. Prima facie and for the consideration of grant of interim protection, we take note of the submission of learned counsel for the petitioner who contends that undisputedly the notice under Section 153C is dated 06 October 2022. It is in the aforesaid backdrop that it is argued that the period of ten years when computed in accordance with the First Proviso to Section 153C(1) of the Act read with Explanation 1 to Section 153A(1) of the Act would not cover the aforenoted AYs. Matter requires consideration.
4. It is thus provided that while it shall be open for the respondents to proceed further with the impugned notices, any orders adverse to the writ petitioner, if passed, shall not be given effect to till the next date of listing.
5. Let the matter be called again on 29.04.2024.
YASHWANT VARMA, J.
PURUSHAINDRA KUMAR KAURAV, J.
FEBRUARY 21, 2024/neha 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 27/02/2024 at 20:47:13