Delhi High Court - Orders
Principal Commissioner Of Income Tax, ... vs M/S Indo Autotech Ltd on 30 November, 2023
Author: Rajiv Shakdher
Bench: Rajiv Shakdher
$~5 to 7
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ ITA 559/2023
PRINCIPAL COMMISSIONER OF INCOME TAX,
CENTRAL-3, DELHI ..... Appellant
Through: Mr Abhishek Maratha, Sr. Standing
Counsel with Mr Parth Semwal, Jr.
Standing Counsel and Dr Sachin
Kumar, DDIT, Inv. Unit-2(1)
versus
M/S INDO AUTOTECH LTD ..... Respondent
Through: Mr Kapil Goel and Sandeep Goel,
Advs.
+ ITA 560/2023
PRINCIPAL COMMISSIONER OF INCOME TAX,
CENTRAL-3, DELHI ..... Appellant
Through: Mr Abhishek Maratha, Sr. Standing
Counsel with Mr Parth Semwal, Jr.
Standing Counsel and Dr Sachin
Kumar, DDIT, Inv. Unit-2(1)
versus
M/S INDO AUTOTECH LTD & ANR. ..... Respondents
Through: Mr Kapil Goel and Sandeep Goel,
Advs.
+ ITA 561/2023
PRINCIPAL COMMISSIONER OF INCOME TAX,
CENTRAL-3, DELHI ..... Appellant
Through: Mr Abhishek Maratha, Sr. Standing
Counsel with Mr Parth Semwal, Jr.
Standing Counsel and Dr Sachin
Kumar, DDIT, Inv. Unit-2(1)
versus
ITA 559/2023 & connected matters Page 1 of 3
This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.
The Order is downloaded from the DHC Server on 07/12/2023 at 20:29:55
INDO AUTOTECH LTD ..... Respondent
Through: Mr Kapil Goel and Sandeep Goel,
Advs.
CORAM:
HON'BLE MR. JUSTICE RAJIV SHAKDHER
HON'BLE MR. JUSTICE GIRISH KATHPALIA
ORDER
% 30.11.2023 [Physical Hearing/Hybrid Hearing (as per request)]
1. Pursuant to the order passed on the previous date i.e., 27.09.2023, a part of the record, which, inter alia concerns the respondent/assessee, has been brought to the court in a sealed envelope.
2. The sealed envelope was opened and the documents were perused with the help of Dr Sachin Kumar, Deputy Director, Income Tax and Investigation Wing, Unit-2 (1).
3. Having perused the record, we find that what has not been placed before us is, inter alia, the inspector‟s report, warrants of authorization and the panchanamas issued and drawn up qua the respondent/assessee.
4. Ordinarily, we would have liked counsel for the appellant/revenue to furnish a copy of the record concerning the matter in issue to the counsel for the respondent/assessee.
4.1 Mr Abhishek Maratha, learned senior standing counsel, who appears on behalf of appellant/revenue, however, relies upon the explanation appended to Section 132A(1) of the Income Tax Act, 1961 [in short, "Act"] to resist such a direction.
ITA 559/2023 & connected matters Page 2 of 3This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 07/12/2023 at 20:29:55
5. It is Mr Maratha‟s submission that given the content of the explanation, the "reasons to believe" recorded by the concerned authority under the said provision cannot be disclosed to "any" person, which includes any authority including the Appellate Tribunal.
6. Given this position, for the moment, the appellant/revenue will file an affidavit of the concerned officer, which would, amongst other things, set out the rationale as to why a notice under Section 153A of the Act was issued.
7. Quite obviously, the averments made in the affidavit will be based on the record available with the appellant/revenue.
8. Furthermore, the affidavit will be accompanied by the warrants of authorization and panchnamas drawn up qua the subject premises vis-à-vis which search action was conducted.
9. As indicated above, the underlying material i.e., the source of information including the inspector‟s report, shall be brought to court for examination.
10. The affidavit will be filed within the next three weeks.
11. A copy of the affidavit will be furnished to the counsel for the respondent/assessee.
12. List the matters on 05.03.2024.
RAJIV SHAKDHER, J GIRISH KATHPALIA, J NOVEMBER 30, 2023/RY Click here to check corrigendum, if any ITA 559/2023 & connected matters Page 3 of 3 This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 07/12/2023 at 20:29:56