Delhi High Court - Orders
Anindita Sengupta vs Assistant Commissioner Of Income Tax, ... on 31 August, 2022
Author: Manmohan
Bench: Manmohan, Manmeet Pritam Singh Arora
$~27
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 12542/2022 & CM APPLs. 37964-37965/2022
ANINDITA SENGUPTA ..... Petitioner
Through: Mr. Ajay Vohra, Senior Advocate with
Mr. Sachit Jolly, Mr. Rohit Garg, Ms. Disha
Jham and Mr. Sohum Dua, Advocates.
versus
ASSISTANT COMMISSIONER OF INCOME TAX,
CIRCLE 61(1) NEW DELHI & ORS. ..... Respondents
Through: Mr. Kunal Sharma, Advocate with
Ms. Zehra Khan and Mr. Shubhendu
Bhattacharya, Advocates.
CORAM:
HON'BLE MR. JUSTICE MANMOHAN
HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA
ORDER
% 31.08.2022 Present writ petition has been filed challenging the Show Cause Notice dated 30th May, 2022 issued under Section 148A(b) of the Income Tax Act, 1961 (hereinafter referred to as 'the Act'), order dated 19th July, 2022 passed under Section 148A(d) of the Act and consequent notice dated 20th July, 2022 under Section 148 of the Act for the Assessment Year 2013-14.
Learned senior counsel for the petitioner states that the petitioner's assessment was concluded for the Assessment Year 2013-14 under Section 143(3) of the Act vide Assessment Order dated 12th January, 2016 at the returned income. He states that the respondent No.2 had analysed the entire material available with the Income-tax Department, and submissions / Signature Not Verified Digitally Signed By:JASWANT SINGH RAWAT Signing Date:02.09.2022 10:57:01 explanation / evidence offered by the petitioner, before passing the assessment order.
Learned senior counsel for the petitioner further states that the initial notice under Section 148 of the Act was issued on 31st March, 2021 and the reassessment proceeding was concluded vide assessment order dated 28th March, 2022 accepting the returned income. He emphasises that the petitioner had not challenged the initial notice under Section 148 on the ground that it had been issued beyond the limitation period.
Having heard learned senior counsel for the petitioner, this Court is of the prima facie view that once the respondent No.2 has passed the assessment order accepting the returned income, the respondent No.1 had no jurisdiction to once again examine the same issue taking refuge under the decision of the Supreme Court in Union of India & Ors. vs. Ashish Agarwal, 2022 SCC OnLine SC 543. Issue notice.
Mr. Kunal Sharma, learned counsel accepts notice on behalf of the respondents. He 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.
List on 23rd February, 2023.
Till further orders, there shall be a stay of the re-assessment proceeding.
MANMOHAN, J MANMEET PRITAM SINGH ARORA, J AUGUST 31, 2022 js Signature Not Verified Digitally Signed By:JASWANT SINGH RAWAT Signing Date:02.09.2022 10:57:01