Delhi High Court - Orders
Genpact India Private Limited vs Income Tax Officer & Anr on 13 April, 2023
Author: Rajiv Shakdher
Bench: Rajiv Shakdher
$~33
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 4588/2023 and CM APPL. 17493/2023
GENPACT INDIA PRIVATE LIMITED ..... Petitioner
Through: Mr Deepak Chopra with Mr Ankul
Goyal and Ms Pratishtha Singh,
Advocates.
versus
INCOME TAX OFFICER & ANR. ..... Respondents
Through: Mr Shailendera Singh, Sr. Standing
Counsel with Mr Viplav Acharya, Ms
Lacchita Shahi and Mr Akash Saxena,
Advocates.
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)]
1. This writ petition is directed against the show cause notice dated 30.03.2019, issued under Section 201(1)/201(1A) of the Income Tax Act, 1961 [in short, "the Act"] concerning Financial Year (FY) 2011-12 [Assessment Year (AY) 2012-13].
1.1 In addition thereto, challenge is also laid to the order dated 31.03.2023 issued under the very same provisions and the penalty notice dated 06.04.2023 issued under Section 271C of the Act.
2. Mr Deepak Chopra, who appears on behalf of the petitioner, says that the issue which arises in the present writ petition also arose qua the petitioner in FY 2014-15 (AY 2015-16).
W.P.(C) 4588/2023 page 1 of 2 Signature Not Verified Digitally Signed By:ATUL JAIN Signing Date:19.04.2023 14:38:55 2.1 Mr Chopra points out that the petitioner has approached this court by
way of a writ action i.e., WP(C) 2906/2023, in which notice has been issued and, pending return of notice, an interim order has been passed. For this purpose, our attention is drawn to Annexure-P30, which is appended on page 225 of the case file.
3. Accordingly, issue notice.
3.1 Mr Shailendera Singh, senior standing counsel, accepts notice on behalf of the respondents/revenue.
4. Counter-affidavit will be filed within six weeks. 4.1 Rejoinder thereto, if any, will be filed at least five days before the next date of hearing.
5. List the matter on 25.09.2023.
6. In the meanwhile, there shall be a stay on the operation of the order dated 31.03.2023 and the penalty notice dated 06.04.2023.
7. Parties will act based on the digitally signed copy of the order.
RAJIV SHAKDHER, J
TARA VITASTA GANJU, J
APRIL 13, 2023 / tr
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W.P.(C) 4588/2023 page 2 of 2
Signature Not Verified
Digitally Signed By:ATUL
JAIN
Signing Date:19.04.2023
14:38:55