Delhi High Court - Orders
M/S Alpha Corp Development Pvt Ltd vs Assistant Commisisoner Of Income Tax & ... on 7 April, 2021
Author: Rajiv Shakdher
Bench: Rajiv Shakdher, Talwant Singh
$~35
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 4281/2021
M/S ALPHA CORP DEVELOPMENT PVT LTD
..... Petitioner
Through: Mr. Debesh Panda and Ms. Anandita
Sharma, Advocates.
versus
ASSISTANT COMMISISONER OF INCOME TAX & ANR.
..... Respondents
Through: Mr. Puneet Rai, Advocate.
CORAM:
HON'BLE MR. JUSTICE RAJIV SHAKDHER
HON'BLE MR. JUSTICE TALWANT SINGH
ORDER
% 07.04.2021 C.M.No.13033/2021
1. Allowed, subject to just exceptions.
W.P.(C) 4281/2021 & C.M.No.13032/2021
2. The petitioner-assessee has impugned the show-cause notice dated 22.03.2021. Via the impugned show cause notice, the petitioner-assessee has been asked to show: as to why it should not be treated as an assessee-in- default under Section 201(1) of the Income Tax Act, 1961 for not deducting the tax at source qua External Development Charges (EDC) and Infrastructure Development Charges (IDC) paid to Haryana Urban Development Authority (in short „HUDA‟).
3. A similar issue also arises for our consideration in W.P.(C) No. 3850/ 2021.
W.P.(C) 4281/2021 page 1 of 2 Signature Not Verified Digitally Signed By:VIPIN KUMAR RAI Signing Date:10.04.2021 13:32:05
4. Accordingly, issue notice. Mr. Puneet Rai accepts service on behalf of the respondent-revenue.
5. A counter-affidavit will be filed within three weeks from today. Rejoinder thereto, if any, will be filed before the next date of hearing.
6. To be noted, in support of his plea, Mr. Debesh Panda, who appears on behalf of the petitioner-assessee, has relied upon the judgment of a coordinate bench of this Court rendered in BPTP Limited vs. Principal Commissioner of Income Tax (Central) [2020] 42 ITR 59 (Delhi).
7. List the matter on 06.05.2021.
8. In the meanwhile, the order, if any, passed by the respondent-revenue, will not be given effect to till further orders of the court.
RAJIV SHAKDHER, J TALWANT SINGH, J APRIL 7, 2021 mr Click here to check corrigendum, if any W.P.(C) 4281/2021 page 2 of 2 Signature Not Verified Digitally Signed By:VIPIN KUMAR RAI Signing Date:10.04.2021 13:32:05