Delhi High Court - Orders
Mr. Neeraj Aggarwal vs The Assistant Commissioner Of Income ... on 28 March, 2022
Author: Manmohan
Bench: Manmohan, Dinesh Kumar Sharma
$~8, 32, 38, 40, 55, 68 & 92
* IN THE HIGH COURT OF DELHI AT NEW DELHI
8
+ W.P.(C) 4808/2022
MR. NEERAJ AGGARWAL ..... Petitioner
Through Mr. S. Krishnan, Advocate.
versus
THE ASSISTANT COMMISSIONER OF INCOME TAX & ANR.
..... Respondents
Through Ms. Vibhooti Malhotra, Advocate.
32
+ W.P.(C) 5018/2022
BALDEV KRISHNA SHARMA ..... Petitioner
Through Ms. Smriti Sahay, Mr. Alok Kumar
and Mr. M. Goswami, Advocates.
versus
UNION OF INDIA & ORS. ..... Respondents
Through Mr. Krishna Kumar Sharma, Sr. Panel
Advocate for R-1/UOI.
Mr. Sunil Kumar Agarwal, Sr.
Standing counsel with Mr. Tushar
Gupta and Mr.Samarth Chaudhari,
Advocates.
38
+ W.P.(C) 5024/2022
UMA SHANKER ..... Petitioner
Through Mr. Piyush Kaushik, Advocate
versus
PRINCIPAL COMMISSIONER OF INCOME TAX -20 NEW
DELHI & ANR. ..... Respondents
Through Mr. Ajit Sharma, Advocate.
Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ
Signing Date:29.03.2022
17:16:30
40
+ W.P.(C) 5027/2022
RENU MITTAL ..... Petitioner
Through Ms. Vatsala Chandra Chaturvedi and
Ms. Sheetal Kandpal, Advocates.
versus
ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 58(1)
DELHI AND ANR. ..... Respondents
Through Ms. Vibhooti Malhotra, Advocate.
55
+ W.P.(C) 5064/2022
NITIN SAXENA ..... Petitioner
Through Mr. Salil Kapoor, Mr. Sanat Kapoor,
Ms. Ananya Kapoor, Mr.Sumit
Lalchandani, Ms. Soumya Singh and
Mr.Tarun Chanana, Advocates.
versus
ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 49-1
& ANR. ..... Respondents
Through Mr. Abhishek Maratha, Advocate.
68
+ W.P.(C) 5083/2022
SOCIETY FOR EXCELLENCE IN HIGHER EDUCATION
..... Petitioner
Through Mr. Ved Kumar Jain, Advocate.
versus
DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE EXEMP
2-1, DELHI & ORS. ..... Respondents
Through Ms. Vibhooti Malhotra, Advocate.
Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ
Signing Date:29.03.2022
17:16:30
92
+ W.P.(C) 5119/2022
SUN PARKS PRIVATE LIMITED ..... Petitioner
Through Mr. Saurabh Dev Karan Singh and
Ms. Kanika Jain, Advocates.
versus
ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE (22)
2, DELHI ..... Respondent
Through Mr. Puneet Rai, Sr. Standing counsel
CORAM:
HON'BLE MR. JUSTICE MANMOHAN
HON'BLE MR. JUSTICE DINESH KUMAR SHARMA
ORDER
% 28.03.2022 CM APPL. 14373/2022 (exemption) in W.P.(C) 4808/2022 CM APPL. 14954/2022 (exemption) in W.P.(C) 5018/2022 CM APPL. 15047/2022 (exemption) in W.P.(C) 5064/2022 CM APPL. 15179/2022 (exemption) in W.P.(C) 5119/2022 CM APPL. 15104/2022 (exemption) in W.P.(C) 5083/2022 Exemptions allowed subject to all just exceptions. W.P.(C) 4808/2022 & CM APPL. 14373/2022 (Stay) W.P.(C) 5018/2022 & CM APPL. 14953/2022 (Stay) W.P.(C) 5024/2022 & CM APPL. 14974/2022 (stay) W.P.(C) 5027/2022 & CM APPL. 14976/2022 (stay) W.P.(C) 5064/2022 & CM APPL. 15046/2022 (stay) W.P.(C) 5119/2022 & CM APPL. 15178/2022 (stay) W.P.(C) 5083/2022 & CM APPL.15103/2022 (interim relief) By way of the present batch of petitions, this Court has been called upon to decide the validity of E-notices issued under Section 148 of the Income Tax Act, 1961 (hereinafter referred to as 'the Act'). The petitioners have classified the matters in the following categories:
Signature Not Verified Digitally Signed By:KRISHNA BHOJ Signing Date:29.03.2022 17:16:301. Category A: is in respect of writ petitions where Notice is dated 31st March, 2021 or before but digitally signed on or after 1st April, 2021, however sent and received on or after 1st April, 2021.
2. Category B: is in respect of writ petitions where Notice is dated 31st March, 2021 or before digitally not signed, however sent and received on or after 1st April, 2021.
3. Category C: is in respect of writ petitions where Notice is dated 31st March, 2021 or before digitally signed on or before 31st March, 2021, however sent and received on or after 1st April, 2021.
4. Category D: is in respect of writ petitions where Notice is dated 31st March, 2021 or before digitally signed on or before 31st March, 2021, no service either by e-mail or by post or any other mode and assessee came to know later on through Portal or receipt of subsequent notice under Section 142(1).
5. Category E: is in respect of writ petitions where Notice is dated 31st March, 2021 or before manually signed, no service by e-mail but dispatched through speed post on or after 1st April, 2021.
It is pertinent to mention that the Allahabad High Court in Daujee Abhushan Bhandar Pvt. Ltd. vs. Union of India and 2 Others, Writ Tax No.78/2022 has held as under:-
" xxx xxx xxx
29. ...........Section 13(1) of the Act, 2000 provides that unless otherwise agreed, the dispatch of an electronic record occurs when it enters into computer resources outside the control of the originator. Thus, the point of time when a digitally signed notice in the form of electronic record is entered in computer resources Signature Not Verified Digitally Signed By:KRISHNA BHOJ Signing Date:29.03.2022 17:16:30 outside the control of the originator i.e. the assessing authority that shall the date and time of issuance of notice under section 148 read with Section 149 of the Act, 1961.
30. In view of the discussion made above, we hold that mere digitally signing the notice is not the issuance of notice. Since the impugned notice under Section 148 of the Act, 1961 was issued to the petitioner on 06.04.2021 though e-mail, therefore, we hold that the impugned notice under section 148 of the Act, 1961 is time barred. Consequently, the impugned notice is quashed. ..........."
Keeping in view the aforesaid judgment, this Court is of the view that the present batch of matters requires detailed examination.
Issue notice. Mr. Sunil Kumar Agarwal, Mr. Ajit Sharma, Ms. Vibhooti Malhotra, Mr. Abhishek Maratha and Mr. Puneet Rai, Advocates accept notice on behalf of respondents.
As the deadline for passing the assessment order is 31st March, 2022, this Court is of the view that it would not be possible to pass a judgment prior thereto. Accordingly, proceedings pursuant to the impugned reassessment notices are stayed till further orders.
Parties are given liberty to complete the pleadings before the next date of hearing.
List on 11th April, 2022.
MANMOHAN, J DINESH KUMAR SHARMA, J MARCH 28, 2022 Pallavi Signature Not Verified Digitally Signed By:KRISHNA BHOJ Signing Date:29.03.2022 17:16:30