Delhi High Court - Orders
M/S Dabur India Limited vs Deputy Commissioner Of Income Tax And ... on 12 January, 2022
Author: Manmohan
Bench: Manmohan, Navin Chawla
$~A-8
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 14650/2021 & CM APPLs.46158-46159/2021
M/S DABUR INDIA LIMITED ..... Petitioner
Through: Mr.M.P.Rastogi, Advocate.
versus
DEPUTY COMMISSIONER OF
INCOME TAX AND ANR ..... Respondents
Through: Mr.Kunal Sharma, Advocate.
CORAM:
HON'BLE MR. JUSTICE MANMOHAN
HON'BLE MR. JUSTICE NAVIN CHAWLA
ORDER
% 12.01.2022 The petition has been heard by way of video conferencing. Present writ petition has been filed challenging the Transfer Pricing Officer's [TPO] order dated 31st July, 2021 passed under Section 92CA(2) of the Income Tax Act, 1961 ['Act'] for the Assessment Year 2018-19.
Learned counsel for the Petitioner states that the TPO on 30th July, 2021 at 4:00 pm sent a notice to the Petitioner seeking a response by 31st July, 2021 till 12:00 pm. He contends that the time period for filing the reply was extremely short and has lead to violation of principles of natural justice.
Issue notice.
Mr. Kunal Sharma, Advocate accepts notice on behalf of the respondents. He states that now a final assessment order has been passed.
However, as the contention is that principles of natural justice has been violated, the respondents are directed to file the counter affidavit Signature Not Verified Digitally Signed By:KRISHNA BHOJ Signing Date:14.01.2022 18:14:53 within a week. Rejoinder affidavit, if any, be filed before the next date of hearing.
List on 17th February, 2022.
MANMOHAN, J NAVIN CHAWLA, J JANUARY 12, 2022 AS Signature Not Verified Digitally Signed By:KRISHNA BHOJ Signing Date:14.01.2022 18:14:53