Delhi High Court - Orders
Interglobe Aviation Limited vs Assistant Commissioner Of Income Tax & ... on 18 October, 2022
Author: Manmohan
Bench: Manmohan, Manmeet Pritam Singh Arora
$~5
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 12154/2022 & CM APPL. 36292/2022 (for stay)
INTERGLOBE AVIATION LIMITED ..... Petitioner
Through: Mr. Rohit Jain, Mr. Aniket D.
Agrawal, Mr. Samarth Chaudhari &
Ms. Somya Jain, Advocates.
versus
ASSISTANT COMMISSIONER OF INCOME
TAX & ORS. ..... Respondents
Through: Mr. Abhishek Maratha, Senior
Standing Counsel for Revenue.
CORAM:
HON'BLE MR. JUSTICE MANMOHAN
HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA
ORDER
% 18.10.2022 Present writ petition has been filed challenging the notice dated 30th June, 2021 issued under Section 148, as it existed prior to substitution vide Finance Act, 2021, w.e.f. 01st April, 2021, and now deemed to be notice under Section 148A(b) of the Income Tax Act, 1961, (the 'Act') pursuant to judgment of the Apex Court in the case of Union of India vs. Ashish Agarwal, (2022) 444 ITR 1 (SC), letter/notice dated 21st May, 2022, issued by Respondent No.1 and order dated 23rd July, 2022, passed by Respondent No.1 under Section 148A(d) of the Act , and the consequent initiation of reassessment proceedings vide notice dated 23rd July, 2022, issued under Section 148 of the Act.
Signature Not Verified Digitally Signed By:JASWANT SINGH RAWAT Signing Date:19.10.2022 19:11:14Today, learned counsel for the Petitioner has drawn this Court's attention to paragraph No. 11.1 of the impugned order dated 23rd July, 2022, passed under Section 148A(d) of the Act wherein it has been held that though the initial notice issued under Section 148 of the Act was dated 30th June, 2021, yet it was issued and served on 01st July, 2021. He submits that in view of the said factual finding, the impugned notices and order are time barred.
Since, after filing of the present writ petition, this Court has passed a judgment on the aforesaid issue in Suman Jeet Agarwal vs. Income Tax Officer, Ward 61(1), & Ors. in W.P.(C) 10/2022 on 27th September, 2022, the impugned order passed under Section 148A(d) of the Act and the consequential notice issued under Section 148 of the Act both dated 23rd July, 2022 are set aside and the matter is remanded back to the Assessing Officer with a direction to decide the aforesaid issue in accordance with law within four weeks. With the aforesaid direction, the present writ petition along with the pending application stands disposed of. The rights and contentions of all the parties are left open.
MANMOHAN, J MANMEET PRITAM SINGH ARORA, J OCTOBER 18, 2022 msh Signature Not Verified Digitally Signed By:JASWANT SINGH RAWAT Signing Date:19.10.2022 19:11:14