Aman Traders Private Limited vs Union Of India & Ors on 19 May, 2023

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Delhi High Court - Orders

Aman Traders Private Limited vs Union Of India & Ors on 19 May, 2023

Bench: Rajiv Shakdher

                                    $~81
                                    *    IN THE HIGH COURT OF DELHI AT NEW DELHI
                                    +    W.P.(C) 6801/2023
                                         AMAN TRADERS PRIVATE LIMITED               ..... Petitioner
                                                         Through: Mr Manibhadra Jain, Adv.

                                                                                      versus

                                                UNION OF INDIA & ORS.                                                           ..... Respondents
                                                              Through:                                         Mr Sanjay Kumar, Sr. Standing
                                                                                                               Counsel, Ms Hemlata Rawat and
                                                                                                               Easha     Kadian   (Jr.    Standing
                                                                                                               Counsels).
                                                CORAM:
                                                HON'BLE MR. JUSTICE RAJIV SHAKDHER
                                                HON'BLE MR. JUSTICE GIRISH KATHPALIA
                                                                                      ORDER

% 19.05.2023 [Physical Hearing/Hybrid Hearing (as per request)] CM No. 26555/2023

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) 6801/2023 & CM APPL. 26554/2023 [Application filed on behalf of the petitioner seeking interim relief].

2. This writ petition concerns Assessment Year (AY) 2014-15.

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 26.06.2021.

4. Mr Manibhadra Jain, who appears on behalf of petitioner says, that apart from anything else, reassessment proceeding triggered against the petitioner is time-barred.

W.P.(C) 6801/2023 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 15:45:18 4.1 It is also Mr Jain's contention that this very issue is being considered by the court in several mattes 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 Sanjay Kumar, learned senior 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. Although we have issued notice in the writ petition, the Assessing Officer (AO) will have liberty to continue with the reassessment proceedings. 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.

9. Parties will act based on the digitally signed copy of the order.

RAJIV SHAKDHER, J GIRISH KATHPALIA, J MAY 19, 2023/RY Click here to check corrigendum, if any W.P.(C) 6801/2023 Page 2 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 15:45:18

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Delhi High Court - Orders