Delhi High Court - Orders
G4S Secure Solutions (India) Private ... vs Assistant Commissioner Of Income-Tax ... on 27 April, 2022
Author: Manmohan
Bench: Manmohan, Dinesh Kumar Sharma
$~111
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 6625/2022
G4S SECURE SOLUTIONS (INDIA)
PRIVATE LIMITED ..... Petitioner
Through: Mr. Manuj Sabharwal, Advocate.
versus
ASSISTANT COMMISSIONER OF INCOME-TAX (OSD)
CIRCLE 10(1), DELHI & ORS. ..... Respondents
Through: Mr. Abhishek Maratha, Advocate.
CORAM:
HON'BLE MR. JUSTICE MANMOHAN
HON'BLE MR. JUSTICE DINESH KUMAR SHARMA
ORDER
% 27.04.2022 CM Appl. 20132/2022 (for exemption) Allowed, subject to all just exceptions.
Accordingly, present application stands disposed of. W.P.(C) 6625/2022 & CM Appl. 20131/2022 Present writ petition has been filed challenging the notice and order dated 26th March, 2022 passed under Sections 148 and 148A(d) of the Income Tax Act, 1961 (hereinafter referred to as 'the Act').
Learned counsel for the petitioner states that respondent No.1, while passing the impugned order, has completely ignored the submission of the petitioner that it has undertaken sales transaction (i.e., earned service revenue from rendition of security services) with the said entity of the exact Signature Not Verified Digitally Signed By:KRISHNA BHOJ Signing Date:28.04.2022 20:17:45 same amount as mentioned in the show cause notice (i.e. Rs. 37,33,626/-) and not purchase transactions as alleged, during the previous year relevant to Assessment Year 2018-19. He further states that the aforesaid amount of Rs.37,33,626/- has been offered to tax while computing taxable income of the petitioner in Assessment Year 2018-19 itself, and hence there cannot be any suggestion in respect of escapement of income of the petitioner, which is a sine-qua non for taking an action under Section 148 of the Act.
Learned counsel for the petitioner states that the information on the basis of which Show Cause Notice dated 10th March, 2022 has been issued is completely non-existent and erroneous, and there is no bogus purchase or expenditure claimed or debited to the Statement of Profit & Loss of the petitioner.
Issue notice.
Mr. Abhishek Maratha, learned counsel accepts notice on behalf of the respondents. He prays for and is permitted to file a counter affidavit within four weeks.
Rejoinder affidavit, if any, be filed before the next date of hearing. List on 14th November, 2022.
Though the Assessing Officer is permitted to pass the assessment order, yet it is directed that the same shall not be given effect to till further orders.
MANMOHAN, J DINESH KUMAR SHARMA, J APRIL 27, 2022 js Signature Not Verified Digitally Signed By:KRISHNA BHOJ Signing Date:28.04.2022 20:17:45