Delhi High Court - Orders
Nandita Sikka vs Income Tax Officer Ward 23 (3) Delhi And ... on 21 February, 2022
Author: Manmohan
Bench: Manmohan, Navin Chawla
$~S-47
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 3151/2022 & CM APPL.9168/2022
NANDITA SIKKA ..... Petitioner
Through: Mr.Kapil Goel, Advocate with
Mr.Sandeep Goel, Advocate.
versus
INCOME TAX OFFICER WARD 23 (3)
DELHI AND ORS ..... Respondents
Through: Ms.Mansie Jain, Advocate.
CORAM:
HON'BLE MR. JUSTICE MANMOHAN
HON'BLE MR. JUSTICE NAVIN CHAWLA
ORDER
% 21.02.2022 Present writ petition has been filed challenging the notice dated 31st March, 2021 issued under Section 148 of the Income Tax Act, 1961 ['the Act'] for the assessment year 2015-16.
Learned counsel for the petitioner states that the impugned notice has been issued without approval of the competent authority as per Section 151 of the Act. He states that the approval has not only been obtained from an incompetent authority but has also been obtained after a lapse of four years from the relevant assessment year. In support of his submissions, he relies on the judgment and order passed by the Orissa High Court in M/s.Ambika Iron and Steel Pvt. Ltd. Vs. Principal Commissioner of Income Tax and Others in WP(C) 20919/2021.
Signature Not Verified Digitally Signed By:KRISHNA BHOJ Signing Date:23.02.2022 21:24:42Issue notice. Ms.Manise Jain, learned counsel for the respondents, accepts notice. She prays for and is permitted to file a counter affidavit within four weeks. Rejoinder affidavit, if any, be filed before the next date of hearing.
Till further orders, there shall be a stay of the reassessment proceedings issued pursuant to the notice dated 31st March, 2021.
List on 17th October, 2022.
MANMOHAN, J NAVIN CHAWLA, J FEBRUARY 21, 2022 TS Signature Not Verified Digitally Signed By:KRISHNA BHOJ Signing Date:23.02.2022 21:24:42