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Sachit Kumar Sahijpal vs Assistant Commissioner Of Income Tax, ... on 29 March, 2023

Author: Rajiv Shakdher

Bench: Rajiv Shakdher

                          $~35
                          *      IN THE HIGH COURT OF DELHI AT NEW DELHI
                          +      W.P.(C) 4003/2023
                                 SACHIT KUMAR SAHIJPAL                  ..... Petitioner
                                              Through: Mr. Gaurav Gupta and Mr. Samyak
                                                       G., Advocates

                                                     versus

                                 ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 49 1
                                 DELHI AND ANR.                          ..... Respondents
                                              Through: Mr. Gaurav Gupta, Mr. Puneett
                                                       Singhal and Mr. Shivendra Singh,
                                                       Advocates

                                 CORAM:
                                 HON'BLE MR. JUSTICE RAJIV SHAKDHER
                                 HON'BLE MS. JUSTICE TARA VITASTA GANJU
                                                     ORDER

% 29.03.2023 [Physical Hearing/Hybrid Hearing (as per request)] C.M.A. No. 15557/2023

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) 4003/2023 and C.M.A. No.15556/2023 [Application filed on behalf of the petitioner seeking interim relief]

2. This writ petition concerns Assessment Year (AY) 2016-17.

3. Mr. Gaurav Gupta, learned counsel, who appears on behalf of the petitioner, says that there are two principal objections to the reassessment proceedings triggered against the petitioner.

3.1. First, the proceedings do not have the approval of the specified authority as indicated in Section 151(ii) of the Income Tax Act, 1961 [in short "Act"] 3.2. Second, the notice issued under Section 148 of the Act does not bear a Document Identification Number (DIN).

4. Mr. Gaurav Gupta, learned counsel for the petitioner, informs us that similar issues obtain in WP(C) 2670/2023, titled Rachit Gandhi v Office of the Income Tax officer Ward 35 1 Delhi and Anr.

5. Mr. Gaurav Gupta, learned counsel, who appears on behalf of the respondents/revenue, says that DIN was furnished via a subsequent intimation.

5.1. It is also pointed out that certain pages of the case file have neither been filed nor have they been furnished. Mr. Gaurav Gupta, learned counsel for the petitioner/assessee says that he will fill the gap with regard to the missing pages.

6. List the matter on 13.04.2023.

RAJIV SHAKDHER, J TARA VITASTA GANJU, J MARCH 29, 2023/tp W.P.(C) 4003/2023 Page 2 of 2 Signature Not Verified Digitally Signed By:YASHPAL GROVER Signing Date:04.04.2023 12:50:43