Delhi High Court - Orders
M Tech Developers Pvt. Ltd vs National Faceless Assessment Centre, ... on 2 December, 2022
Author: Rajiv Shakdher
Bench: Rajiv Shakdher
$~9
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 15567/2022
M TECH DEVELOPERS PVT. LTD. ..... Petitioner
Through: Mr Rohit Tiwari, Advocate.
versus
NATIONAL FACELESS ASSESSMENT CENTRE, DELHI & ANR.
..... Respondents
Through: Mr Abhishek Maratha, Sr. Standing Counsel.
CORAM:
HON'BLE MR JUSTICE RAJIV SHAKDHER
HON'BLE MS JUSTICE TARA VITASTA GANJU
ORDER
% 02.12.2022 [Physical Hearing/Hybrid Hearing (as per request)] CM APPL. 48445/2022
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) 15567/2022 and CM APPL. 48444/2022[Application filed on behalf of the petitioner seeking interim relief]
2. This writ petition assails the notice dated 27.06.2022 issued under Section 144B of the Income Tax Act, 1961 [in short, "the Act"] for scrutiny assessment, in addition to notice dated 28.06.2022, issued under Section 143(2) and notice dated 05.09.2022 issued under Section 142 (1) of the Act. 2.1. The impugned notices concern Assessment Year (AY) 2021-22. 2.2. According to the petitioner, the impugned notices are violative of the provision of Section 31 of the Insolvency and Bankruptcy Code, 2016 [in short, "IBC"].
3. In sum, it is the petitioner's assertion that no assessment order can be framed for AY 2021-22 under Section 143(3) of the Act, in view of the fact that the period in issue preceded the approval of the resolution plan by the National W.P.(C) 15567/2022 page 1 of 2 Signature Not Verified Signed By:VIPIN KUMAR RAI Signing Date:15.12.2022 18:52:42 Company Law Tribunal [in short, "NCLT"].
3.1 In this behalf, it is submitted by the learned counsel for the petitioner that the resolution plan was approved by the NCLT via order dated 15.03.2022. [See Annexure P9, on page 80 of the case file].
3.2 In support of his plea, learned counsel for the petitioner seeks to rely upon Ghanashyam Mishra & Sons Pvt. Ltd. v. Edelweiss Asset Reconstruction Company Ltd. (2021) 9 SCC 657.
3.3 To buttress his plea that the Income Tax Department had knowledge of the proceedings carried out under IBC, reference is made to the communication dated 23.11.2020 addressed by the Interim Resolution Professional [in short, "IRP"] to the Deputy Commissioner of Income Tax, Circle 16(1). [See Annexure P7, on page 67 of the case file].
4. Issue notice.
4.1 Mr Abhishek Maratha accepts notice on behalf of the respondents/revenue.
5. Counter-affidavit will be filed within four weeks. 5.1 Rejoinder thereto, if any, will be filed before the next date of hearing.
6. List the matter on 10.05.2023.
7. In the meanwhile, there shall be a stay on the operation of the impugned notices referred to hereinabove, till further orders of the court.
RAJIV SHAKDHER, J
TARA VITASTA GANJU, J
DECEMBER 2, 2022 / tr
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W.P.(C) 15567/2022 page 2 of 2
Signature Not Verified
Signed By:VIPIN KUMAR RAI
Signing Date:15.12.2022
18:52:42