Delhi High Court - Orders
Gupta Auto Impex vs Income Tax Officer Ward 58 3 Delhi & Anr on 18 May, 2023
Author: Rajiv Shakdher
Bench: Rajiv Shakdher
$~72
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 6675/2023
GUPTA AUTO IMPEX ..... Petitioner
Through: Ms Ananya Kapoor, Advocate.
versus
INCOME TAX OFFICER WARD 58 3 DELHI & ANR.
..... Respondents
Through: Mr. Shailender Singh, Sr. Standing
Counsel with Mr. Viplav Acharya,
Ms. Dacchita Shahi and Mr. Akash
Saxena, Advocates
CORAM:
HON'BLE MR. JUSTICE RAJIV SHAKDHER
HON'BLE MR. JUSTICE GIRISH KATHPALIA
ORDER
% 18.05.2023 [Physical Hearing/Hybrid Hearing (as per request)] CM No.26134/2023
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) 6675/2023 & CM No.26133/2023 [Application filed on behalf of the petitioner seeking interim relief]
2. This writ petition concerns Assessment Year (AY) 2013-14.
3. The record discloses that the initial notice under Section 148 of the Income Tax Act, 1961 [in short, "Act"] which was issued to the petitioner is dated 24.06.2021.
4. Ms Ananya Kapoor, who appears on behalf of the petitioner, says W.P.(C) 6675/2023 Page 1 of 3 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 12:52:01 that, apart from anything else, the reassessment proceeding is flawed as it is time-barred.
4.1 Ms Kapoor also submits that this very issue is being considered by this court in several matters, including W.P.(C) 262/2023, titled Aadhar Tours and Travels Pvt Ltd vs. Union of India & Ors. 4.2 In addition thereto, learned counsel for the petitioner says that the respondents/revenue have failed to follow the provisions of Section 151A of the Act.
5. The matter requires examination.
6. Accordingly, issue notice.
6.1 Mr Shailender Singh, senior standing counsel, accepts notice on behalf of the respondents/revenue.
7. Counter-affidavit will be filed within next six weeks. 7.1 Rejoinder thereto, if any, will be filed at least five days before the next date of hearing.
8. List the matter on 02.08.2023.
9. Counsel for the petitioner informs us that no assessment order has been passed, as yet.
9.1 The statement of the counsel is taken on record.
10. Although we have issued notice in the matter, the Assessing Officer (AO) will be at liberty to continue with the reassessment proceeding. 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.
W.P.(C) 6675/2023 Page 2 of 3This 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 12:52:01
11. Parties will act based on the digitally signed copy of the order.
RAJIV SHAKDHER, J GIRISH KATHPALIA, J MAY 18, 2023/as Click here to check corrigendum, if any W.P.(C) 6675/2023 Page 3 of 3 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 12:52:02