Delhi High Court - Orders
M/S Nokia Solutions And Networks India ... vs Deputy Commissioner Of Income Tax, ... on 22 August, 2022
Author: Manmohan
Bench: Manmohan, Manmeet Pritam Singh Arora
$~25
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 5118/2022
M/S NOKIA SOLUTIONS AND NETWORKS INDIA PRIVATE
LIMITED (SUCCESSOR OF NOKIA SIEMENS NETWORKS
INDIA PRIVATE LIMITED) ..... Petitioner
Through: Mr. Deepak Chopra & Mr. Ankul
Goyal, Advocates.
versus
DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 16(1)
AND ANR ..... Respondents
Through: Mr. Abhishek Maratha, Sr. Standing
Counsel for Revenue.
CORAM:
HON'BLE MR. JUSTICE MANMOHAN
HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA
ORDER
% 22.08.2022 CM APPL. 36170/2022 Present application has been filed seeking a direction to the Respondents not to proceed further in pursuance to the notice dated 15th March, 2022 under Section 142(1) of the Income Tax Act, 1961 (for short 'the Act') for the Assessment Year 2013-14. Petitioner also challenges the notice dated 01st August, 2022 issued under Section 274 read with Section 272A(1)(d) of the Act.
Learned counsel for the Petitioner states that despite interim orders dated 28th March, 2022 and 27th April, 2022 staying re-assessment proceedings, the Respondents have issued a notice dated 01st August, 2022 Signature Not Verified Digitally Signed By:JASWANT SINGH RAWAT Signing Date:23.08.2022 18:21:42 under Section 274 read with Section 272A(1)(d) of the Act in the PAN of erstwhile entity for the Assessment Year 2013-14 and directed the Petitioner to appear before the Respondents on 05th August, 2022 to show cause as to why an order imposing a penalty should not be made under Section 272A(1)(d) of the Act. He submits that this is in direct contravention of this Court's orders and amount to contempt of Court.
Issue notice. Mr. Abhishek Maratha, learned senior standing counsel accepts notice on behalf of the Respondents-Revenue. He prays for and is permitted to file a reply within three weeks. Rejoinder, if any, be filed before the next date of hearing.
List on the date fixed i.e. 21st September, 2022. Till further orders, there shall be a stay of the notice dated 01st August, 2022.
MANMOHAN, J MANMEET PRITAM SINGH ARORA, J AUGUST 22, 2022/msh Signature Not Verified Digitally Signed By:JASWANT SINGH RAWAT Signing Date:23.08.2022 18:21:42