Delhi High Court - Orders
Honda Cars India Limited vs Joint Commissioner Of Income Tax (Osd) ... on 13 August, 2021
Author: Manmohan
Bench: Manmohan, Navin Chawla
$~23 to 26, 28 to 33, 36 to 38, 40 to 42, 44,46,48,51,52,54 to 59
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 8354/2021
HONDA CARS INDIA LIMITED ..... Petitioner
Through Mr.Deepak Chopra, Mr.Harpreet
Singh Ajmani, Ms.Manasvini Bajpai
& Ms.Prathistha Singh advocate
versus
JOINT COMMISSIONER OF INCOME TAX (OSD) CIRCLE 10(1)
NEW DELHI & ANR. ..... Respondents
Through Mr. Abhishek Maratha, Sr.SC
$~24
+ W.P.(C) 8355/2021
BAANI LANDBASE PRIVATE LIMITED ..... Petitioner
Through Mr Salil Kapoor, Ms Soumya Singh,
Ms Ananya Kapoor, Mr Sanat
Kapoor, Mr Sumit Lalchandani, Advs
versus
DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 4-2,
DELHI & ANR. ..... Respondents
Through Mr.Sanjay Kumar, Sr.SC, Ms.Easha
Kadian, Jr.SC for Income Tax
Department
$~25
+ W.P.(C) 8356/2021
NIVEDAN BHARADWAJ ..... Petitioner
Through Mr.Aseem Chawla, Mr.Manu K Giri,
Advs.
versus
Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:15.08.2021
11:34:53
ASSISTANT COMMISSIONER OF INCOME TAX & ORS.
..... Respondents
Through Mr.Kunal Sharma, Sr.SC
$~26
+ W.P.(C) 8357/2021
M/S HIMALAYA FIBERTECH CEMENT PRIVATE LIMITED
..... Petitioner
Through Mr.Vaibhav Sharma, Adv.
versus
INCOME TAX DEPARTMENT AND ANR ..... Respondents
Through Ms.Vibhooti Malhotra, Sr.SC
$~28
+ W.P.(C) 8359/2021
RITIKA GARG ..... Petitioner
Through Mr. Nagesh Kumar Behl, Mr.Mayank
Pachauri, Mr.Vishal Gourav, Advs.
versus
ACIT CIRCLE 43 (1) DELHI & ANR. ..... Respondents
Through Mr.Ruchir Bhatia, Advocate.
$~29
+ W.P.(C) 8361/2021
FORTUNE STONES LIMITED ..... Petitioner
Through Mr. Aseem Chawla, Mr.Manu K Giri,
Advs
versus
Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:15.08.2021
11:34:53
ASSISTANT COMMISSIONER OF INCOME TAX & ORS.
..... Respondents
Through Mr.Zoheb Hossain, Sr. SC with
Mr.Vipul Agrawal, Mr.Parth Semwal,
Jr.SC
$~30
+ W.P.(C) 8362/2021
FORTUNE STONES LIMITED ..... Petitioner
Through Mr. Aseem Chawla, Mr. Manu K
Giri, Advs
versus
ASSISTANT COMMISSIONER OF INCOME TAX & ORS.
..... Respondents
Through Mr.Zoheb Hossain, Sr. SC with
Mr.Vipul Agrawal, Mr.Parth Semwal,
Jr.SC
$~31
+ W.P.(C) 8363/2021
RITIKA GARG ..... Petitioner
Through Mr. Nagesh Kumar Behl, Mr.Mayank
Pachauri, Mr.Vishal Gourav, Advs.
versus
ACIT CIRCLE 43(1) DELHI & ANR. ..... Respondents
Through Mr.Ruchir Bhatia, Advocate.
$~32
+ W.P.(C) 8364/2021
ALLIED NIPPON PRIVATE LIMITED. ..... Petitioner
Through Mr Salil Kapoor, Ms Soumya Singh,
Ms Ananya Kapoor, Mr Sanat
Kapoor, Mr Sumit Lalchandani, Advs
versus
Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:15.08.2021
11:34:53
ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1-1,
DELHI & ANR. ..... Respondents
Through Mr.Zoheb Hossain, Sr. SC with
Mr.Vipul Agrawal, Mr.Parth Semwal,
Jr.SC
$~33
+ W.P.(C) 8365/2021
AALIYAH REAL ESTATES PRIVATE LIMITED ..... Petitioner
Through Mr Salil Kapoor, Ms Soumya Singh,
Ms Ananya Kapoor, Mr Sanat
Kapoor, Mr Sumit Lalchandani, Advs
versus
ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1-1
DELHI & ANR. ..... Respondents
Through Mr.Sanjay Kumar, Sr.SC, Ms.Easha
Kadian, Jr.SC.
$~36
+ W.P.(C) 8368/2021
KIRAN CREDITS PRIVATE LIMITED ..... Petitioner
Through Mr.Ved Jain, Ms.Richa Mishra,
Advs.
versus
DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 13-1 &
ORS. ..... Respondents
Through Mr. Abhishek Maratha, Sr.SC for-1.
Mr. Jivesh Kumar Tiwari, SPC for
UOI.
Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:15.08.2021
11:34:53
$~37
+ W.P.(C) 8369/2021
BHANU SETH ..... Petitioner
Through Mr.Kapil Goel, Mr.Sandeep Goel,
Advs.
versus
INCOME TAX OFFICER WARD 30(1) DELHI AND ANR.
..... Respondents
Through Mr.Ajit Sharma, Sr. SC
$~38
+ W.P.(C) 8370/2021
MAMTA BHALOTIA ..... Petitioner
Through Ms.Rano Jain, Mr.Venketesh
Chaurasia, Advs.
versus
ITO, WARD-54(1), DELHI & ANR. ..... Respondents
Through Ms.Vibhooti Malhotra, Sr. SC with
Mr.Shaliender Singh, Jr. SC, Mr.Udit
Sharma, Adv.
Mr.Sanjay Kumar, Sr.SC, Ms.Easha
Kadian, Jr.SC for Income Tax
Department
$~40
+ W.P.(C) 8372/2021
KUM KUM KOHLI ..... Petitioner
Through Mr Salil Kapoor, Ms Soumya Singh,
Ms Ananya Kapoor, Mr Sanat
Kapoor, Mr Sumit Lalchandani, Advs
versus
ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 28-1
& ANR. ..... Respondents
Through Ms.Vibhooti Malhotra, Sr. SC
Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:15.08.2021
11:34:53
$~41
+ W.P.(C) 8373/2021
AGL LOGISTICS PRIVATE LIMITED ..... Petitioner
Through Mr. Manan Malik, Adv
versus
INCOME TAX OFFICER WARD 1(1) DELHI & ANR.
..... Respondents
Through Mr.Zoheb Hossain, Sr. SC with
Mr.Vipul Agrawal, Mr.Parth Semwal,
Jr.SC
$~42
+ W.P.(C) 8374/2021
FORTUNE STONES LIMITED ..... Petitioner
Through Mr. Aseem Chawla, Mr. Manu K
Giri, Adv
versus
ASSISTANT COMMISSIONER OF INCOME TAX & ORS.
..... Respondents
Through Mr.Zoheb Hossain, Sr. SC with
Mr.Vipul Agrawal, Mr.Parth Semwal,
Jr.SC
$~44
+ W.P.(C) 8376/2021
KIRAN CREDITS PRIVATE LIMITED ..... Petitioner
Through Mr.Ved Jain, Ms.Richa Mishra,
Advs.
versus
DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 13-1 &
ORS. ..... Respondents
Through Mr. Abhishek Maratha, Sr.SC
Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:15.08.2021
11:34:53
$~46
+ W.P.(C) 8378/2021
M/S AJNARA INDIA LIMITED ..... Petitioner
Through Mr.Divyanshu Agrawal, Ms.Ritika
Chawla, Mr.Vaibhav Niti, Advocates.
versus
ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1(1),
DELHI & ANR. ..... Respondents
Through Mr.Sanjay Kumar, Sr.SC, Ms.Easha
Kadian, Jr.SC
$~48
+ W.P.(C) 8380/2021
HPL ELECTRIC AND POWER LIMITED ..... Petitioner
Through Mr.Ved Jain, Ms.Richa Mishra,
Advs.
versus
ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 10-1
& ORS. ..... Respondents
Through Mr. Abhishek Maratha, Sr.SC for
Revenue.
Mr. Alok Singh, SPC, Mr.Deepak
Shukla, Adv. for UOI.
$~51
+ W.P.(C) 8383/2021
KIRAN PROBUILD PRIVATE LIMITED ..... Petitioner
Through Mr.Ved Jain, Ms.Richa Mishra, Advs
versus
INCOME TAX OFFICER, WARD 14-3 & ORS. ..... Respondents
Through Mr.Ajit Shamra, Sr. SC for Revenue.
Mr.Satyendra Kumar, SPC for UOI.
Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:15.08.2021
11:34:53
$~52
+ W.P.(C) 8384/2021
SANJEEV GOEL ..... Petitioner
Through Mr.Ved Jain, Ms.Richa Mishra, Advs
versus
ASSISSTANT COMMISSIONER OF INCOME TAX CIRCLE 43-1
& ORS. ..... Respondents
Through Mr.Puneet Rai, Sr. SC with
Ms.Adeeba Mujahid, Jr. SC For
Income Tax Department.
Mr. Awadhesh Kumar Singh, SPC for
UOI.
$~54
+ W.P.(C) 8386/2021
ACCOLADE HOLDINGS PRIVATE LIMITED ..... Petitioner
Through Mr.Ved Jain, Ms.Richa Mishra, Advs
versus
INCOME TAX OFFICER, WARD 2-1 & ORS. ..... Respondents
Through Ms.Vibhooti Malhotra, Sr. SC with
Mr.Shaliender Singh, Jr. SC, Mr.Udit
Sharma, Adv. ALSO GIVEN BY
Mr.Zoheb Hossain, Sr. SC with
Mr.Vipul Agrawal, Mr.Parth Semwal,
Jr.SC
$~55
+ W.P.(C) 8387/2021
SS CITI SERVICES LLP ..... Petitioner
Through Ms.Jyoti Taneja, Mr.Vidur Kamra
and Ms.Pragati Panwar, Advs.
versus
Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:15.08.2021
11:34:53
INCOME TAX OFFICER WARD 29(1), DELHI ..... Respondent
Through Ms.Vibhooti Malhotra, Sr. SC
$~56
+ W.P.(C) 8388/2021
M/S AJNARA INDIA LIMITED ..... Petitioner
Through Mr.Divyanshu Agrawal, Ms.Ritika
Chawla, Mr.Vaibhav Niti, Advocates.
versus
ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1(1),
DELHI & ANR. ..... Respondents
Through Mr.Sanjay Kumar, Sr.SC, Ms.Easha
Kadian, Jr.SC
$~57
+ W.P.(C) 8389/2021
M/S ACHAL INFRASTRUCTURE PRIVATE LIMITED
..... Petitioner
Through Mr.Divyanshu Agrawal, Ms.Ritika
Chawla, Mr.Vaibhav Niti, Advocates.
versus
INCOME TAX OFFICER WARD 1(1), DELHI & ANR.
..... Respondents
Through Ms.Vibhooti Malhotra, Sr. SC with
Mr.Shaliender Singh, Jr. SC, Mr.Udit
Sharma, Adv.
Mr.Zoheb Hossain, Sr. SC with
Mr.Vipul Agrawal, Mr.Parth Semwal,
Jr.SC
$~58
+ W.P.(C) 8390/2021
KIRAN PROBUILD PRIVATE LIMITED ..... Petitioner
Through Mr.Ved Jain, Ms.Richa Mishra, Advs
Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:15.08.2021
11:34:53
versus
INCOME TAX OFFICER, WARD 14-3 & ORS. ..... Respondents
Through Ms.Vibhooti Malhotra, Sr. SC with
Mr.Shaliender Singh, Jr. SC, Mr.Udit
Sharma, Adv.
$~59
+ W.P.(C) 8416/2021
VINAY BINDAL ..... Petitioner
Through Mr. Sachit Jolly, Mr. Rohit Garg,
Ms.Disha Jham, Advs.
versus
DEPUTY COMMISSIONER OF INCOME TAX & ANR.
..... Respondents
Through Mr.Sanjay Kumar, Sr.SC, Ms.Easha
Kadian, Jr.SC
CORAM:
HON'BLE MR. JUSTICE MANMOHAN
HON'BLE MR. JUSTICE NAVIN CHAWLA
ORDER
% 13.08.2021 These hearing have been conducted through video conferencing. CM No. 25893/2021 (Exemption) in WP(C) 8355/2021 CM No. 25895/2021 (Exemption) in WP(C) 8356/2021 CM No. 25900/2021 (Exemption) in WP(C) 8359/2021 CM No. 25902/2021 (Exemption) in WP(C) 8361/2021 CM No. 25904/2021 (Exemption) in WP(C) 8362/2021 CM No. 25906/2021 (Exemption) in WP(C) 8363/2021 CM No. 25908/2021 (Exemption) in WP(C) 8364/2021 CM No. 25910/2021 (Exemption) in WP(C) 8365/2021 CM No. 25913/2021 (Exemption) in WP(C) 8368/2021 CM No. 25916/2021 (Exemption) in WP(C) 8370/2021 Signature Not Verified Digitally Signed By:JASWANT SINGH RAWAT Signing Date:15.08.2021 11:34:53 CM No. 25919/2021 (Exemption) in WP(C) 8372/2021 CM No. 25922/2021 (Exemption) in WP(C) 8374/2021 CM No. 25924/2021 (Exemption) in WP(C) 8376/2021 CM No. 25926/2021 (Exemption) in WP(C) 8378/2021 CM No. 25929/2021 (Exemption) in WP(C) 8380/2021 CM No. 25933/2021 (Exemption) in WP(C) 8383/2021 CM No. 25935/2021 (Exemption) in WP(C) 8384/2021 CM No. 25938/2021 (Exemption) in WP(C) 8386/2021 CM Nos.25939/2021, 25941 /2021 (Exemption) in WP(C) 8387/2021 CM No. 25943/2021 (Exemption) in WP(C) 8388/2021 CM No. 25945/2021 (Exemption) in WP(C) 8389/2021 CM No. 25947/2021 (Exemption) in WP(C) 8390/2021 CM No. 25999/2021 (Exemption) in WP(C) 8416/2021 Allowed, subject to all just exceptions. Accordingly, applications stand disposed of. WP(C) 8354/2021 & CM No. 25891/2021 WP(C) 8355/2021 & CM No. 25892/2021 WP(C) 8356/2021 & CM No. 25894/2021 WP(C) 8357/2021 & CM No. 25896/2021 WP(C) 8359/2021 & CM No. 25899/2021 WP(C) 8361/2021 & CM No. 25901/2021 WP(C) 8362/2021 & CM No. 25903/2021 WP(C) 8363/2021 & CM No. 25905/2021 WP(C) 8364/2021 & CM No. 25907/2021 WP(C) 8365/2021 & CM No. 25909/2021 WP(C) 8368/2021 & CM No. 25912/2021 WP(C) 8369/2021 & CM No. 25914/2021 WP(C) 8370/2021 & CM No. 25915/2021 WP(C) 8372/2021 & CM No. 25918/2021 WP(C) 8373/2021 & CM No. 25920/2021 WP(C) 8374/2021 & CM No. 25921/2021 WP(C) 8376/2021 & CM No. 25923/2021 WP(C) 8378/2021 & CM No. 25925/2021 WP(C) 8380/2021 & CM No. 25928/2021 WP(C) 8383/2021 & CM No. 25932/2021 WP(C) 8384/2021 & CM No. 25934/2021 Signature Not Verified Digitally Signed By:JASWANT SINGH RAWAT Signing Date:15.08.2021 11:34:53 WP(C) 8386/2021 & CM No. 25937/2021 WP(C) 8387/2021 & CM No. 25940/2021 WP(C) 8388/2021 & CM No. 25942/2021 WP(C) 8389/2021 & CM No. 25944/2021 WP(C) 8390/2021 & CM No. 25946/2021 WP(C) 8416/2021 & CM No. 25998/2021
1. On 13th July, 2021, this Court in similar writ petitions being W.P.(C) Nos.6442/2021, 6443/2021 and 6451/2021 had issued notices and granted stay of the impugned notices. The relevant portion of the order passed in W.P.(C) Nos.6442/2021, 6443/021 and 6451/2021 is reproduced hereinbelow:-
".......Learned counsel for the petitioners states that the impugned notices are invalid in the eyes of law and void from inception as they were issued without following the process of issuance of prior notice under section 148A of the Act. He submits that the impugned notices are invalid as they have been issued under the pre-amended provisions of the Act, which were no longer in force on the date of the impugned notices. He emphasises that the amendments are applicable to all the notices issued under Section 148 of the Act post 01st April, 2021.
Learned counsel for the petitioners states that the impugned notifications issued by the Respondent-2 are ultra vires the Act insofar as they contain the 'explanation' clarifying that the pre-amended Sections 148, 149 and 151 of the Act shall govern the issue of notice under Section 148 post 01st April, 2021. According to him, Section 3(1) of the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 authorizes the Central Government to only extend the time limits and nothing more.
He further states that the respondents cannot indirectly extend the operation of the old provisions of the Signature Not Verified Digitally Signed By:JASWANT SINGH RAWAT Signing Date:15.08.2021 11:34:53 Act beyond 31st March, 2021 in the guise of a clarification under delegated legislation.
He also relies upon interim stay orders passed by the Bombay High Court as well as by the learned predecessor Division Bench of this Court in Mon Mohan Kohli vs. Assistant Commissioner of Income Tax & Anr., W.P. (C) 6176/2021 dated 07th July, 2021.
Issue Notice. Mr. Sanjay Kumar, Advocate, Mr.Ajit Sharma, Advocate and Mr.Kunal Sharma, Advocate accept notice on behalf of the respondents in W.P.(C) Nos.6442/2021, 6443/2021 and 6451/2021 respectively.
Learned counsel for the respondents state that in the present cases, the time limit for issuing the notices under Section 148 of the Act stood expired and, therefore, any action under Section 148 would have been time barred by virtue of the proviso to Section 149(1) of the Act. They submit that by virtue of introduction of Section 3(1) of the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020, the time limit for taking action under Section 148 has been extended till 30th June, 2021. Consequently, according to them, the impugned notifications only provide that as the time limit for issuing notice under Section 148A of the Act has been extended by deemed fiction, the procedure to be followed till 30th June, 2021 would be the old procedure mentioned under the Act. In support of their submission, they also rely upon Section 6 of the General Clauses Act, 1897.
Having heard learned counsel for the parties, this Court is of the prima facie view that the impugned notification is contrary to settled principle of statutory interpretation, namely, that any action taken post the amendment of a procedural section would have to abide by the new procedures stipulated in the amended Act.Signature Not Verified Digitally Signed By:JASWANT SINGH RAWAT Signing Date:15.08.2021 11:34:53
Further, this Court is of the prima facie view that by virtue of a notification, which is a delegated legislation, the date for implementation of statutory provision, as stipulated in the Act, cannot be varied or changed.
This Court is also of the prima facie opinion that Section 6 of the General Clauses Act, 1897 offers no assistance to the respondents as the new Section 148A demonstrates an intent 'to destroy' the old procedure.
Consequently, following the interim orders passed by the learned predecessor Division Bench in Mon Mohan Kohli vs. Assistant Commissioner of Income Tax & Anr., W.P. (C) 6176/2021 dated 07th July, 2021 as well as similar interim order passed by the Bombay High Court, this Court directs that there shall be a stay of the operation of the impugned notices dated 09th June, 2021, 30th June, 2020 and 28th June, 2020 passed in W.P. (C) 6442/2021, 6443/2021 and 6451/2021 respectively.
Let counter-affidavits be filed within three weeks. Rejoinder Affidavits, if any, be filed before the next date of hearing.
List on 28th September, 2021."
2. Consequently, issue notice. Notice is accepted by the counsel for the respondents as mentioned hereinabove. They pray for and are permitted to file their counter-affidavits within three weeks. Rejoinder affidavits, if any, be filed before the next date of hearing.
3. Till further orders, the respondents are restrained from continuing with the reassessment proceedings, in any manner, pursuant to the impugned notices.
4. List along with WP(C) No. 6442/2021 on 28th September, 2021.
Signature Not Verified Digitally Signed By:JASWANT SINGH RAWAT Signing Date:15.08.2021 11:34:535. It is made clear that no adjournment shall be granted on the next date of hearing.
6. 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 13, 2021/Arya Signature Not Verified Digitally Signed By:JASWANT SINGH RAWAT Signing Date:15.08.2021 11:34:53