Delhi High Court - Orders
Sachit Kumar Sahijpal vs Assistant Commissioner Of Income Tax, ... on 13 April, 2023
Author: Rajiv Shakdher
Bench: Rajiv Shakdher
$~1
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 4003/2023 & CM 15556/2023
SACHIT KUMAR SAHIJPAL ..... Petitioner
Through: Mr Gaurav Gupta, Advocate.
versus
ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 49 1
DELHI AND ANR. ..... Respondents
Through: Mr Gaurav Gupta, Sr Standing
Counsel.
CORAM:
HON'BLE MR. JUSTICE RAJIV SHAKDHER
HON'BLE MS. JUSTICE TARA VITASTA GANJU
ORDER
% 13.04.2023 [Physical Hearing/Hybrid Hearing (as per request)] CM APPL.17961/2023 [Application filed on behalf of the petitioner seeking to place on record additional documents]
1. Allowed, subject to just exceptions.
W.P.(C) 4003/2023 & CM 15556/2023[Application filed on behalf of the petitioner seeking interim relief]
2. Pursuant to the hearing held on 29.03.2023, the petitioner has filed certain documents.
3. According to Mr Gaurav Gupta, who appears on behalf of the petitioner, the record is complete as of now.
4. We had, on 29.03.2023, noted the principal objections that the petitioner had concerning commencement of reassessment proceedings against him.
5. One of the issues that the petitioner raised concerned the absence of W.P.(C) 4003/2023 1/2 Signature Not Verified Digitally Signed By:ATUL JAIN Signing Date:19.04.2023 14:38:55 approval by the specified authority as per the provisions of Section 151(ii) of the Income Tax Act, 1961 [in short, "Act"].
6. This very issue is being considered by us in a bunch of matters, including W.P.(C) 16524/2022, titled Twylight Infrastructure Pvt Ltd vs. Income Tax Officer Ward 25 3 Delhi And Ors.
7. Accordingly, issue notice.
7.1 Mr Gaurav Gupta, learned senior standing counsel, accepts notice on behalf of the respondents/revenue.
8. Counter-affidavit will be filed within two weeks from today. 8.1 Rejoinder thereto, if any, will be filed before the next date of hearing.
9. List the matter on 08.05.2023.
10. Since the objection raised goes to the root of the jurisdiction of the Assessing Officer (AO), as in other matters, there shall be a stay on the continuation of reassessment proceedings till further directions of this court.
11. Parties will act based on the digitally signed copy of the order.
RAJIV SHAKDHER, J TARA VITASTA GANJU, J APRIL 13, 2023/pmc Click here to check corrigendum, if any W.P.(C) 4003/2023 2/2 Signature Not Verified Digitally Signed By:ATUL JAIN Signing Date:19.04.2023 14:38:55