Delhi High Court - Orders
Honda Cars India Ltd vs Deputy Commissioner Of Income Tax 2.1 & ... on 31 May, 2021
Author: Rajiv Shakdher
Bench: Rajiv Shakdher, Talwant Singh
$~10
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 5632/2021
HONDA CARS INDIA LTD. ..... Petitioner
Through: Mr. Deepak Chopra with Mr. Harpreet
Ajmani and Ms. Manasvini Bajpai,
Advocates.
versus
DEPUTY COMMISSIONER OF INCOME TAX 2.1 & ORS.
..... Respondents
Through: Mr. Abhishek Maratha, Sr. Standing
Counsel.
Ms. Shiva Lakshmi, CGSC for
respondent no. 6/UOI.
CORAM:
HON'BLE MR. JUSTICE RAJIV SHAKDHER
HON'BLE MR. JUSTICE TALWANT SINGH
ORDER
% 31.05.2021 [Court hearing convened via video-conferencing on account of COVID-19] CM APPL. 17547/2021
1. The prayer made in the captioned application is to grant exemption from filing typed/certified copies of the annexures, attested affidavits and court fee along with the present petition. The captioned application is allowed, subject to the petitioner filing the duly attested affidavits and depositing the requisite court fee, within three days from the resumption of the normal and usual work pattern by this Court.
W.P.(C) 5632/2021 and CM APPL. 17546/2021[Application filed on behalf of the petitioner seeking stay on the operation of the draft assessment order dated 21.04.2021]
2. Mr. Deepak Chopra, who appears on behalf of the petitioner, says that the impugned draft assessment order, dated 21.04.2021, has been passed without issuance of a show cause notice, as mandated by Section 144B of the Income Tax Act, 1961 (in short „the Act‟).
W.P.(C) 5632/2021 page 1 of 2 Signature Not Verified Digitally Signed By:VIPIN KUMAR RAI Signing Date:04.06.2021 17:41:54 2.1. To be noted, the impugned draft assessment order has been issued under Section 143(3) and Section 144C of the Act. This assessment order concerns the assessment year (AY) 2017-2018.
2.2. Besides this, the petitioner has also assailed the Standing Order No. 1439(E), dated 31.03.2021, issued by the Central Government, which amended the Standing Order No. 3297(E), dated 25.09.2020, issued by the Central Government in exercise of its powers under Section 250(6C) of the Act.
3. Issue notice.
3.1 Mr. Abhishek Maratha accepts service on behalf of the respondents/revenue.
3.2. Counter-affidavit will be filed within four weeks‟. Rejoinder thereto, if any, will be filed before the next date of hearing.
4. List the matter on 31.08.2021.
5. In the meanwhile, there shall be a stay on the operation of the impugned draft assessment order dated 21.04.2021.
RAJIV SHAKDHER, J
TALWANT SINGH, J
MAY 31, 202/tr
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W.P.(C) 5632/2021 page 2 of 2
Signature Not Verified
Digitally Signed
By:VIPIN KUMAR RAI
Signing Date:04.06.2021
17:41:54