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Interglobe Aviation Limited vs Assistant Commissioner Of Income Tax ... on 20 July, 2022

Author: Manmohan

Bench: Manmohan, Manmeet Pritam Singh Arora

                              $~27
                              *      IN THE HIGH COURT OF DELHI AT NEW DELHI
                              +      W.P.(C) 10839/2022 & C.M.No.31513/2022
                                     INTERGLOBE AVIATION LIMITED                            ..... Petitioner
                                                        Through:      Mr.M.S.Syali, Senior Advocate with
                                                                      Mr.Mayank Nagi, Mr.Tarun Singh
                                                                      and Mr.Pulkit Verma, Advocates.

                                                        versus

                                  ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 10 (1)
                                  DELHI                                          ..... Respondent
                                                Through: Mr.Abhishek Maratha, Senior
                                                           Standing Counsel for the Revenue.
                              CORAM:
                              HON'BLE MR. JUSTICE MANMOHAN
                              HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA
                                                ORDER

% 20.07.2022 Present writ petition has been filed challenging the order passed under Section 148A(d) of the Income Tax Act, 1961 (hereinafter referred to as the 'Act') and notice dated 17th June, 2022 issued under Section 148 of the Act.

Learned senior counsel for the Petitioner states that when issues have been examined and either allowed or disallowed in a scrutinised assessment under Section 143(3) of the Act after detailed specific questions, they cease to be "escaped assessment", as they stand assessed. He states that as the Assessing Officer in the impugned order has already considered all the relevant facts and allowed or disallowed claims, a reassessment is possible only if tangible fresh information is available with the Assessing Officer - which is lacking in the present case.

Learned senior counsel for the Petitioner states that the objection of the Petitioner that the issue was covered in favour of the assessee before the Special Bench of the Tribunal at Delhi in assessee's own case for the assessment year 2012-13 which was also followed by the Tribunal in the subsequent Assessment Years i.e. AY 2013-14, AY 2014-15 & 2015-16, was rejected by merely stating that the order of the Tribunal in the above- mentioned years on this issue had not been accepted by the Department. According to him, the impugned order is in violation of the sacrosanct principle of judicial discipline, which mandates that lower authorities are bound to follow the orders passed by the higher authorities. In support of his submission, he relies upon the judgment of the Supreme Court in Bhopal Sugar Industries Ltd. Vs. Income Tax Officer, Bhopal, (1960) 40 ITR 618.

Issue notice. Mr.Abhishek Maratha, learned Senior Standing Counsel accepts notice on behalf of the Respondent.

Till further orders, proceeding pursuant to the impugned notice and order issued under Section 148 of the Act are stayed.

List on 22nd July, 2022 along with W.P.(C) No.5560/2019.

MANMOHAN, J MANMEET PRITAM SINGH ARORA, J JULY 20, 2022 KA Signature Not Verified Digitally Signed By:JASWANT SINGH RAWAT Signing Date:21.07.2022 16:59:21