Delhi High Court - Orders
Rajesh Gupta Huf vs Assistant Commissioner Of Income Tax & ... on 25 May, 2023
Author: Rajiv Shakdher
Bench: Rajiv Shakdher
$~57
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 7289/2023 & CM Nos.28334-35/2023
RAJESH GUPTA HUF ..... Petitioner
Through: Ms Kavita Jha and Mr Anant Mann,
Advs.
versus
ASSISTANT COMMISSIONER OF
INCOME TAX & ORS. ..... Respondents
Through: Mr Shlok Chandra, Sr Standing
Counsel with Ms Priya Sarkar,
Standing Counsel.
CORAM:
HON'BLE MR. JUSTICE RAJIV SHAKDHER
HON'BLE MR. JUSTICE GIRISH KATHPALIA
ORDER
% 25.05.2023 [Physical Hearing/Hybrid Hearing (as per request)] CM No.28335/2023
1. Allowed, subject to the petitioner filing legible copies of the annexures, at least three days before the next date of hearing. W.P.(C) 7289/2023 & CM No.28334/2023 [Application filed on behalf of the petitioner seeking interim relief]
2. This writ petition concerns Assessment Year (AY) 2017-18.
3. Ms Kavita Jha, who appears on behalf of the petitioner, says that, apart from anything else, the reassessment proceedings triggered against the petitioner for the aforementioned AY is flawed as it does not have the approval of the specified authority as per the provisions of Section 151(2) of the Income Tax Act, 1961 [in short, "Act"].
W.P.(C) 7289/2023 page 1 of 2 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 25/09/2023 at 05:21:09
4. Ms Jha submits, that this aspect of the matter is being considered by this court in several other matters including W.P.(C) 16524/2022, titled Twylight Infrastructure Pvt Ltd vs. Income Tax Officer Ward 25 3 Delhi and Ors.
5. Issue notice.
5.1 Mr Shlok Chandra, learned senior standing counsel, accepts notice on behalf of the respondent/revenue.
6. Mr Chandra will endeavour to file a counter-affidavit before the next date of hearing.
7. List the matter on 07.07.2023.
8. Since the error pointed out goes to the root of the jurisdiction of the concerned authority, as in the other matters, there shall be, for the moment, a stay on the continuation of reassessment proceedings.
9. Parties will act based on the digitally signed copy of the order.
RAJIV SHAKDHER, J GIRISH KATHPALIA, J MAY 25, 2023 aj Click here to check corrigendum, if any W.P.(C) 7289/2023 page 2 of 2 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 25/09/2023 at 05:21:09