Delhi High Court - Orders
Mist Avenue Private Limited vs Income Tax Officer & Anr on 30 May, 2023
Author: Rajiv Shakdher
Bench: Rajiv Shakdher
$~54
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 7674/2023
MIST AVENUE PRIVATE LIMITED ..... Petitioner
Through: Mr Vikas Jain and Mr. Aviral Saxena,
Advocate
versus
INCOME TAX OFFICER & ANR. ..... Respondent
Through: Mr Shlok Chandra, Sr Standing
Counsel with Ms Priya Sarkar, Jr
Standing Counsel along with Mr
Keshav Garg, Adv. for respondent.
CORAM:
HON'BLE MR. JUSTICE RAJIV SHAKDHER
HON'BLE MR. JUSTICE GIRISH KATHPALIA
ORDER
% 30.05.2023 [Physical Hearing/Hybrid Hearing (as per request)] CM No. 29697/2023
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) 7674/2023 & CM No.29696 /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 issued to the petitioner under Section 148 of the Income Tax Act, 1961 [in short, "Act"] is dated 30.06.2021.
4. Learned counsel for the petitioner says, that the assessment order has not been passed.
4.1 The statement of the counsel is taken on record.
W.P.(C) 7674/2023 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 08/10/2023 at 02:50:02
5. It is the contention of the learned counsel for the petitioner, that apart from anything else, the reassessment proceeding is flawed for the reason that it is time-barred.
5.1 In this context, learned counsel for the petitioner submits, that this aspect is being considered in various matters by this Court, including W.P.(C) No.262/2023, titled Aadhar Tours and Travels Pvt. Ltd. v. Union of India & Ors.
6. Accordingly, issue notice.
6.1 Mr Shlok Chandra, learned senior standing counsel accepts notice on behalf of the respondents/revenue.
7. Counter-affidavit will be filed within the 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. Although we have issued notice in the writ petition, the 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.
10. Parties will act based on the digitally signed copy of the order.
RAJIV SHAKDHER, J
GIRISH KATHPALIA, J
MAY 30, 2023/as
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W.P.(C) 7674/2023 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 08/10/2023 at 02:50:02