Delhi High Court - Orders
The Pr. Commissioner Of Income Tax -15 vs Sanjay Duggal on 23 August, 2022
Author: Manmohan
Bench: Manmohan, Manmeet Pritam Singh Arora
$~19 to 23 & 26
* IN THE HIGH COURT OF DELHI AT NEW DELHI
19
+ ITA 273/2022
THE PR. COMMISSIONER OF INCOME TAX -15 ..... Appellant
Through: Mr.Ruchir Bhatia, Sr.Standing
Counsel for the Revenue.
versus
SANJAY DUGGAL ..... Respondent
Through: Mr.Kapil, Goel, Advocate.
20
+ ITA 274/2022
THE PR. COMMISSIONER OF INCOME TAX -15 ..... Appellant
Through: Mr.Ruchir Bhatia, Sr.Standing
Counsel for the Revenue.
versus
ARUN DUGGAL ..... Respondent
Through: Mr.Kapil, Goel, Advocate.
21
+ ITA 275/2022
THE PR. COMMISSIONER OF INCOME TAX -15 ..... Appellant
Through: Mr.Ruchir Bhatia, Sr.Standing
Counsel for the Revenue.
versus
SANJAY DUGGAL ..... Respondent
Through: Mr.Kapil, Goel, Advocate.
Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:24.08.2022
18:53:35
22
+ ITA 276/2022
THE PR. COMMISSIONER OF INCOME TAX -15 ..... Appellant
Through: Mr.Ruchir Bhatia, Sr.Standing
Counsel for the Revenue.
versus
SANJAY DUGGAL ..... Respondent
Through: Mr.Kapil, Goel, Advocate.
23
+ ITA 277/2022
THE PR. COMMISSIONER OF INCOME TAX -15 ..... Appellant
Through: Mr.Ruchir Bhatia, Sr.Standing
Counsel for the Revenue.
versus
SANJAY DUGGAL ..... Respondent
Through: Mr.Kapil, Goel, Advocate.
26
+ ITA 280/2022
THE PR. COMMISSIONER OF INCOME TAX -15 ..... Appellant
Through: Mr.Ruchir Bhatia, Sr.Standing
Counsel for the Revenue.
versus
RATNA TALWAR ..... Respondent
Through: Mr.Kapil, Goel, Advocate.
CORAM:
HON'BLE MR. JUSTICE MANMOHAN
HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA
Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:24.08.2022
18:53:35
ORDER
% 23.08.2022 C.M.No.36394/2022 in ITA No.273/2022 C.M.No.36395/2022 in ITA No.274/2022 C.M.No.36396/2022 in ITA No.275/2022 C.M.No.36397/2022 in ITA No.277/2022 C.M.No.36398/2022 in ITA No.280/2022 Exemption allowed, subject to all just exceptions. Accordingly, the applications stand disposed of.
ITA No.273/2022 ITA No.274/2022 ITA No.275/2022 ITA No.276/2022 ITA No.277/2022 ITA No.280/2022Present Income Tax Appeals have been filed challenging the order dated 19th January, 2021 passed by the Income Tax Appellate Tribunal ('ITAT') in ITA No.1813/Del/2019 for the Assessment Year 2010-11, ITA No.1816/Del./2019 for Assessment Year 2013-14, ITA No.1822/Del./2019 for Assessment Year 2013-14, ITA No.1818/Del./2019 for Assessment Year 2015-16, ITA No.1814/Del./2019 for Assessment Year 2011-12 and ITA No.1624/Del./2019 for Assessment Year 2012-13.
Learned counsel for the Appellant states that the ITAT has failed to appreciate that appropriate and valid approval under Section 153D of the Income Tax Act, 1961 ('the Act') had been granted by the Range Head and there was no irregularity therein. He submits that the Range Head remains involved in the assessment proceedings since their inception and it is not anyone's case that the approval had been sought at the time of finalization of assessment only.
Signature Not Verified Digitally Signed By:JASWANT SINGH RAWAT Signing Date:24.08.2022 18:53:35He states that the ITAT has erred in quashing the assessment orders passed under Section 153A of the Act by the Assessing Officer pursuant to search and seizure operation which revealed that the assessee had several undisclosed bank accounts and the assessee had even concealed the said bank accounts during the course of assessment proceedings where there were substantial deposits running into crores and were thus rightly brought to tax by the Assessing Officer and upheld by the CIT(A).
Issue notice. Mr.Kapil Goel, Advocate accepts notice on behalf of the Respondents.
The contesting parties are directed to file any other document(s) that they wish to rely upon within four weeks.
List on 06th February, 2023.
MANMOHAN, J MANMEET PRITAM SINGH ARORA, J AUGUST 23, 2022 KA Signature Not Verified Digitally Signed By:JASWANT SINGH RAWAT Signing Date:24.08.2022 18:53:35