Delhi High Court - Orders
M/S Huawei Telecommunications (India) ... vs Assistant Commissioner Of Income Tax, ... on 3 December, 2024
Author: Vibhu Bakhru
Bench: Vibhu Bakhru, Swarana Kanta Sharma
$~55
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 13543/2024 & CM APPL. 56650/2024 (Stay)
M/S HUAWEI TELECOMMUNICATIONS (INDIA) COMPANY
PVT. LTD. .....Petitioner
Through: Counsel (appearance not given)
versus
ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL
CIRCLE-2, DELHI & ANR. .....Respondents
Through: Mr. Indruj Rai, SSC.
CORAM:
HON'BLE MR. JUSTICE VIBHU BAKHRU
HON'BLE MS. JUSTICE SWARANA KANTA SHARMA
ORDER
% 03.12.2024
1. The petitioner has filed the present petition, inter-alia, praying as under:
"(a) Issue a Writ of Certiori or any other appropriate Writ, order or direction of like nature, to call for the records and quash the Impugned Directions dated 13.09.2024(ANNEXURE-P1 at Pg Nos. 89-106), and the Impugned Notice dated 05.07.2024 (ANNEXURE-P2 at Pg. Nos. 107-117) issued under Section 142(2A) of the Act for AY 2012-13 issued by the Respondent No. 1, being illegal, arbitrary and without jurisdiction"
2. The petitioner essentially impugns the directions issued by respondent no. 1 for conduct of a special audit under Section 142(2A) of the Income Tax Act, 1961 (hereafter the Act), in respect of the assessment year (AY) 2012-13. The assessment for the said assessment year was reopened 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 09/12/2024 at 21:36:56 pursuant to a notice dated 31.03.2023, issued under Section 148 of the Act. The said notice has since been set aside by an order passed by this Court in W.P.(C) 15957/2023. Consequently, the directions for conduct of special audit under Section 142(2A) of the Act are also required to be set aside. It is so directed.
3. The petition is disposed of in the aforesaid terms.
VIBHU BAKHRU, J SWARANA KANTA SHARMA, J DECEMBER 03, 2024/at Click here to check corrigendum, if any 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 09/12/2024 at 21:36:56