Delhi High Court - Orders
Amar Nath Goenka Huf vs Income Tax Officer Ward 30(5) Delhi And ... on 29 July, 2021
Author: Manmohan
Bench: Manmohan, Navin Chawla
$~25 to 27, 29 to 36, 38 to 42, 44 to 58, 60 to 63 and 65
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 7158/2021
AMAR NATH GOENKA HUF ..... Petitioner
Through Mr.Kapil Goel Sandeep Goel &
Mr.Dhananjay Garg Advs
versus
INCOME TAX OFFICER WARD 30(5) DELHI AND ORS.
..... Respondents
Through Mr.Jivesh Kr. Tiwari, SPC for R-2.
+ W.P.(C) 7163/2021
NIPUN GUPTA ..... Petitioner
Through Mr.Amol Sinha, Mr.Ashvini Kumar,
Advs.
versus
INCOME TAX OFFICER, WARD -9(1), DELHI & ANR.
..... Respondents
Through Mr.Abhishek Maratha, Sr. SC
+ W.P.(C) 7165/2021
JAYSHREE INFRASTRUCTURE PVT LTD. ..... Petitioner
Through Mr.Amol Sinha, Mr.Ashvini Kumar,
Advs.
versus
DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-13(1),
DELHI & ANR. ..... Respondents
Through Ms.Vibhooti Malhotra, Sr. SC
+ W.P.(C) 7168/2021
DLF HOMES PANCHKULA PVT LTD ..... Petitioner
Through Ms. Kavita Jha, Mr. Udit Naresh and
Ms. Shwetha Prabhakar Advocates
Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:01.08.2021
13:15:25
versus
ASSISTANT COMMISSIONER OF INCOME TAX & ANR.
..... Respondents
Through Mr.Ruchir Bhatia, Sr.SC
+ W.P.(C) 7169/2021
DEEPAK BHARDWAJ ..... Petitioner
Through Mr. Kishore Kunal, Mr.Manish
Rastogi, Mr. Parth Jaiprakash,
Mr.Sumit Khadaria, Advs.
versus
UNION OF INDIA & ORS. ..... Respondents
Through Mr.Rajkumar Yadav and Mr.Sanjay
Singh Advs for respondent UOI
+ W.P.(C) 7170/2021
TAXILA REALTY PRIVATE LIMITED ..... Petitioner
Through Mr.Rohit Tiwari, Adv.
versus
INCOME TAX OFFICER WARD 25(1), DELHI & ANR.
..... Respondents
Through Mr.Ruchir Bhatia,Sr. SC
+ W.P.(C) 7171/2021
SUNAYANA MALHOTRA ..... Petitioner
Through Mr.Rahul Malhotra, Adv.
versus
UNION OF INDIA ..... Respondent
Through Mr.Ruchir Bhatia,Sr. SC
Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:01.08.2021
13:15:25
+ W.P.(C) 7172/2021
IRCON INTERNATIONAL LIMITED ..... Petitioner
Through Mr. Neeraj Jain, Mr. Aniket D.
Agrawal, Advocate
versus
ASSISTANT COMMISSIONER OF INCOME TAX & ORS.
..... Respondents
Through Mr.Ravi Prakash CGSC for UOI
+ W.P.(C) 7173/2021
SITA MITTAL ..... Petitioner
Through Mr.Sagar Rohtgi, Adv.
versus
INCOME TAX OFFICER & ANR. ..... Respondents
Through Mr.Ajit Sharma, Sr.SC
+ W.P.(C) 7174/2021
INDIA KNOWLEDGE CITY FOUNDATION ..... Petitioner
Through Mr.Saurabh D.Karan Singh,
Ms.Kanika Jain, Advs.
versus
INCOME TAX OFFICER, WARD (12) 1, NEW DELHI
..... Respondent
Through Mr.Ajit Sharma, Sr.SC
+ W.P.(C) 7175/2021
DEEPANSHU GARG ..... Petitioner
Through Mr.Ved Jain and Ms.Richa Mishra,
Advs
versus
Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:01.08.2021
13:15:25
INCOME TAX OFFICER, WARD 71(1) & ORS. ..... Respondents
Through Mr.Puneet Rai, Sr. SC with
Ms.Adeeba Mujahid, Jr. SC For
Income Tax Department.
Mr.Neeraj, Mr.Sahaj Garg,
Mr.Vedansh Anand and Mr.Rudra
Paliwal, Advs. for R-4
+ W.P.(C) 7177/2021
KABIR FOODS PRIVATE LIMITED ..... Petitioner
Through Mr.Ved Jain and Ms.Richa Mishra,
Advs
versus
INCOME TAX OFFICER, WARD 14(1) & ORS. ..... Respondents
Through Mr.Abhishek Maratha,Sr.SC for R-1.
Ms.Aakanksha Kaul, Mr.Manek
Singh, Advs. for UOI.
+ W.P.(C) 7178/2021
KANIKA SHARMA ..... Petitioner
Through Ms.Ananya Kapoor, Ms. Soumya
Singh, Advs.
versus
INCOME TAX OFFICER, WARD 28-1, DELHI & ANR.
..... Respondents
Through Mr.Ajit Sharma, Sr.SC
+ W.P.(C) 7180/2021
SAMIR DEV SHARMA ..... Petitioner
Through Mr.Ved Jain and Ms.Richa Mishra,
Advs.
versus
Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:01.08.2021
13:15:25
INCOME TAX OFFICER, WARD 28(1) & ORS. ..... Respondents
Through Mr.Bhagvan Swarup Shukla, CGSC
with Mr.Sarvan Kumar and
Mr.Sawan Kumar Shukla, Advs for
UOI.
+ W.P.(C) 7181/2021
MOHIT AGGARWAL ..... Petitioner
Through Mr.Inder Paul Bansal and Mr.Vivek
Bansal, Advocates
versus
ASSISTANT COMMISSIONER INCOME TAX CIRCLE 43 (1)
NEW DELHI & ORS. ..... Respondents
Through Mr.Puneet Rai, Sr. SC with
Ms.Adeeba Mujahid, Jr. SC For
Income Tax Department
+ W.P.(C) 7184/2021
MR. SUSHILKUMAR TILOKCHAND NAHAR ..... Petitioner
Through Ms.Archana Sahadeva, Adv
versus
ASSISTANT COMMISSIONER OF INCOME TAX & ORS.
..... Respondents
Through Mr.Kunal Sharma, Sr. SC
+ W.P.(C) 7190/2021
RAJ KUMAR SHARMA ..... Petitioner
Through Mr.Ved Jain and Ms.Richa Mishra,
Advs
versus
ASSISSTANT COMMISSIONER OF INCOME TAX CIRCLE 25-1
& ORS. ..... Respondents
Through Mr.Puneet Rai, Sr. SC with
Ms.Adeeba Mujahid, Jr. SC For
Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:01.08.2021
13:15:25
Income Tax Department.
Mr.Jaswant Rai Aggarwal, Adv. for
UOI.
+ W.P.(C) 7191/2021
ALFONSO BUILDERS AND DEVELOPERS PRIVATE LIMITED
..... Petitioner
Through Ms. Kavita Jha, Mr. Udit Naresh and
Ms. Shwetha Prabhakar Advocates
versus
INCOME TAX OFFICER & ORS. ..... Respondents
Through Mr.Sanjay Kumar and Ms.Easha
Kadian, Standing Counsel for Income
Tax Department
+ W.P.(C) 7193/2021
NEERU GOEL ..... Petitioner
Through Mr.Kapil Goel Sandeep Goel &
Mr.Dhananjay Garg Advs
versus
ASSISTANT COMISSIONER OF INCOME TAX CIRCLE 70(1)
DELHI AND ANR. ..... Respondents
Through Mr.Sunil Agarwal, Sr. SC and
Mr.Tushar Gupta, Jr. SC
+ W.P.(C) 7196/2021
KANCHAN SHARMA ..... Petitioner
Through Ms.Ananya Kapoor, Ms. Soumya
Singh, Advs.
versus
INCOME TAX OFFICER, WARD 28-1, DELHI & ANR.
..... Respondents
Through Mr.Ajit Sharma, Sr.SC
Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:01.08.2021
13:15:25
+ W.P.(C) 7200/2021
BCC DEVELOPERS AND PROMOTERS PVT. LTD. ..... Petitioner
Through Mr.Rahul Malhotra, Adv.
versus
UNION OF INDIA ..... Respondent
Through Mr.Kunal Sharma, Sr.SC
+ W.P.(C) 7201/2021
IRCON INTERNATIONAL LIMITED ..... Petitioner
Through Mr. Neeraj Jain, Mr. Aniket D.
Agrawal, Advocates
versus
ASSISTANT COMMISSIONER OF INCOME TAX & ORS.
..... Respondents
Through Mr.Ravi Prakash CGSC for UOI
+ W.P.(C) 7203/2021
BIOTRONIK MEDICAL DEVICES INDIA PVT. LTD...... Petitioner
Through Mr.Salil Kapoor, Ms. Ananya
Kapoor, Mr Sumit Lalchandani, Advs
versus
DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 4(2) &
ANR. ..... Respondents
Through Mr.Kunal Sharma, Sr.SC
+ W.P.(C) 7205/2021
DLF HOME DEVELOPERS LIMITED ..... Petitioner
Through Ms. Kavita Jha, Mr. Udit Naresh and
Ms. Shwetha Prabhakar Advocates
versus
Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:01.08.2021
13:15:25
ASSISTANT COMMISSIONER OF INCOME TAX & ORS.
..... Respondents
Through Mr.Zoheb Hossain, Sr.SC
+ W.P.(C) 7206/2021
HIMANSHU INFRATECH PVT LTD ..... Petitioner
Through Mr.Rohit Jain, Mr.Aniket D.
Agrawal, Advocates
versus
INCOME TAX OFFICER & ORS. ..... Respondents
Through Mr.Abhishek Maratha, Sr.SC for R-1.
Ms.Arti Bansal, Adv. for R-3
+ W.P.(C) 7208/2021
DLF LIMITED ..... Petitioner
Through Ms. Kavita Jha, Mr.Udit Naresh and
Ms. Shwetha Prabhakar Advocates
versus
ASSISTANT COMMISSIONER OF INCOME TAX & ANR.
..... Respondents
Through Mr.Zoheb Hossain, Sr.SC
+ W.P.(C) 7210/2021
SANGEETA KHANDELWAL ..... Petitioner
Through Mr. Salil Kapoor, Ms.Soumya Singh,
Ms. Ananya Kapoor, Mr.Sumit
Lalchandani, Mr Sanat Kapoor, Advs.
versus
ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 28-1
& ANR. ..... Respondents
Through Mr.Ajit Sharma, Sr.SC
Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:01.08.2021
13:15:25
+ W.P.(C) 7211/2021
AKSHI KHANDELWAL ..... Petitioner
Through Mr. Salil Kapoor, Ms.Soumya Singh,
Ms. Ananya Kapoor, Mr.Sumit
Lalchandani, Mr Sanat Kapoor, Advs.
versus
INCOME TAX OFFICER, WARD 30(1) & ANR. ..... Respondents
Through Mr.Ajit Sharma, Sr.SC
+ W.P.(C) 7212/2021
SHELLY CHOUDHARY ..... Petitioner
Through Mr.Ved Jain and Ms.Richa Mishra,
Advs
versus
INCOME TAX OFFICER, WARD 22(3) & ORS. ..... Respondents
Through Mr.Puneet Rai, Sr. SC with
Ms.Adeeba Mujahid, Jr. SC
+ W.P.(C) 7213/2021
AKINA BUILDERS AND DEVELOPERS PRIVATE LIMITED
..... Petitioner
Through Ms. Kavita Jha, Mr. Udit Naresh and
Ms. Shwetha Prabhakar Advocates
versus
INCOME TAX OFFICER & ORS. ..... Respondents
Through Mr.Zoheb Hossain, Sr. SC
+ W.P.(C) 7215/2021
SHIVDURGA MARKETING PRIVATE LIMITED. ..... Petitioner
Through Mr. Salil Kapoor, Ms.Soumya Singh,
Ms. Ananya Kapoor, Mr.Sumit
Lalchandani, Mr Sanat Kapoor, Advs.
Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:01.08.2021
13:15:25
versus
ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 22-2
& ANR. ..... Respondents
Through Mr.Puneet Rai, Sr. SC with
Ms.Adeeba Mujahid, Jr. SC
+ W.P.(C) 7217/2021
TAXILA REALTY PRIVATE LIMITED ..... Petitioner
Through Mr.Rohit Tiwari, Adv.
versus
INCOME TAX OFFICER WARD 25(1), DELHI & ANR.
..... Respondents
Through Mr.Ruchir Bhatia,Sr. SC
+ W.P.(C) 7219/2021
MIRAGE BUILDERS AND DEVELOPERS PVT. LTD. .. Petitioner
Through Mr. Salil Kapoor, Ms.Soumya Singh,
Ms. Ananya Kapoor, Mr.Sumit
Lalchandani, Mr Sanat Kapoor, Advs.
versus
INCOME TAX OFFICER, CIRCLE 17-1-DELHI & ANR.
..... Respondents
Through Ms.Vibhooti Malhotra, Sr. SC
+ W.P.(C) 7220/2021
MIRAGE BUILDERS AND DEVELOPERS PVT. LTD..... Petitioner
Through Mr. Salil Kapoor, Ms.Soumya Singh,
Ms. Ananya Kapoor, Mr.Sumit
Lalchandani, Mr Sanat Kapoor, Advs.
versus
INCOME TAX OFFICER, CIRCLE 17-1 DELHI & ANR.
..... Respondents
Through Ms.Vibhooti Malhotra, Sr.SC
Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:01.08.2021
13:15:25
+ W.P.(C) 7225/2021
AFAAF BUILDERS AND DEVELOPERS PRIVATE LIMITED
..... Petitioner
Through Ms. Kavita Jha, Mr. Udit Naresh and
Ms. Shwetha Prabhakar Advocates
versus
INCOME TAX OFFICER & ORS. ..... Respondents
Through Mr.Kunal Sharma, Sr.SC
+ W.P.(C) 7231/2021
NAVEEN KHANDELWAL ..... Petitioner
Through Mr. Salil Kapoor, Ms.Soumya Singh,
Ms. Ananya Kapoor, Mr.Sumit
Lalchandani, Mr Sanat Kapoor, Advs.
versus
INCOME TAX OFFICER, WARD 30-1 & ANR. ..... Respondents
Through Mr.Ajit Sharma, Sr.SC
CORAM:
HON'BLE MR. JUSTICE MANMOHAN
HON'BLE MR. JUSTICE NAVIN CHAWLA
ORDER
% 29.07.2021 The hearing has been conducted through video conferencing. CM No.22625/2021 (Exemption) in WP(C) 7163/2021 CM No.22630/2021(Exemption) in WP(C) 7165/2021 CM No.22640/2021(Exemption) in WP(C) 7168/2021 CM Nos.22643-44/2021(Exemption) in WP(C) 7170/2021 CM No.22646/2021(Exemption) in WP(C) 7171/2021 CM No. 22648/2021(Exemption) in WP(C) 7172/2021 CM Nos.22651-62/2021(Exemption) in WP(C) 7174/2021 CM No.22654/2021(Exemption) in WP(C) 7175/2021 CM No.22658/2021(Exemption) in WP(C) 7177/2021 Signature Not Verified Digitally Signed By:JASWANT SINGH RAWAT Signing Date:01.08.2021 13:15:25 CM No.22663/2021(Exemption) in WP(C) 7178/2021 CM No. 226672021(Exemption) in WP(C) 7180/2021 CM No.22673/2021(Exemption) in WP(C) 7184/2021 CM No. 22684/2021(Exemption) in WP(C) 7190/2021 CM No. 22684/2021(Exemption) in WP(C) 7191/2021 CM No.22693/2021(Exemption) in WP(C) 7196/2021 CM No. 22702/2021(Exemption) in WP(C) 7200/2021 CM No.22704/2021(Exemption) in WP(C) 7201/2021 CM No. 22707/2021(Exemption) in WP(C) 7203/2021 CM No. 22709/2021(Exemption) in WP(C) 7205/2021 CM No. 22711/2021(Exemption) in WP(C) 7206/2021 CM No.22713 /2021(Exemption) in WP(C) 7208/2021 CM No. 22717/2021(Exemption) in WP(C) 7210/2021 CM No. 22719/2021(Exemption) in WP(C) 7211/2021 CM No. 22721/2021(Exemption) in WP(C) 7212/2021 CM No. 22723/2021(Exemption) in WP(C) 7213/2021 CM No. 22727/2021(Exemption) in WP(C) 7215/2021 CM Nos.22732-33/2021(Exemption) in WP(C) 7217/2021 CM No.22742/2021(Exemption) in WP(C) 7219/2021 CM No. 22744/2021(Exemption) in WP(C) 7220/2021 CM No. 22760/2021(Exemption) in WP(C) 7225/2021 CM No. 22780/2021(Exemption) in WP(C) 7231/2021 Allowed, subject to all just exceptions. W.P.(C) 7158/2021 & CM No.22618/2021 W.P.(C) 7163/2021 & CM No.22626/2021 W.P.(C) 7165/2021 & CM No.22631/2021 W.P.(C) 7168/2021 & CM No.22639/2021 W.P.(C) 7169/2021 & CM No.22641/2021 W.P.(C) 7170/2021 & CM No.22642/2021 W.P.(C) 7171/2021 & CM No.22645/2021 W.P.(C) 7172/2021 & CM No.22647/2021 W.P.(C) 7173/2021 & CM No.22649/2021 W.P.(C) 7174/2021 & CM No.22650/2021 W.P.(C) 7175/2021 & CM No.22653/2021 W.P.(C) 7177/2021 & CM No.22657/2021 W.P.(C) 7178/2021 & CM No.22662/2021 W.P.(C) 7180/2021 & CM No.22666/2021 Signature Not Verified Digitally Signed By:JASWANT SINGH RAWAT Signing Date:01.08.2021 13:15:25 W.P.(C) 7181/2021 & CM No.22668/2021 W.P.(C) 7184/2021 & CM No.22672/2021 W.P.(C) 7190/2021 & CM No.22681/2021 W.P.(C) 7191/2021 & CM No.22683/2021 W.P.(C) 7193/2021 & CM No.22686/2021 W.P.(C) 7196/2021 & CM No.22692/2021 W.P.(C) 7200/2021 & CM No.22701/2021 W.P.(C) 7201/2021 & CM No.22703/2021 W.P.(C) 7203/2021 & CM No.22706/2021 W.P.(C) 7205/2021 & CM No.22708/2021 W.P.(C) 7206/2021 & CM No.22710/2021 W.P.(C) 7208/2021 & CM No.22712/2021 W.P.(C) 7210/2021 & CM No.22716/2021 W.P.(C) 7211/2021 & CM No.22718/2021 W.P.(C) 7212/2021 & CM No.22720/2021 W.P.(C) 7213/2021 & CM No.22722/2021 W.P.(C) 7215/2021 & CM No.22726/2021 W.P.(C) 7217/2021 & CM No.22731/2021 W.P.(C) 7219/2021 & CM No.22741/2021 W.P.(C) 7220/2021 & CM No.22743/2021 W.P.(C) 7225/2021 & CM No.22759/2021 W.P.(C) 7231/2021 & CM No.22779/2021
1. On 13th July, 2021, this Court in similar writ petitions being W.P.(C) Nos.6442/2021, 6443/2021 and 6451/2021 had issued notices and granted stay of the impugned notices. The relevant portion of the order passed in W.P.(C) Nos.6442/2021, 6443/021 and 6451/2021 is reproduced hereinbelow:-
".......Learned counsel for the petitioners states that the impugned notices are invalid in the eyes of law and void from inception as they were issued without following the process of issuance of prior notice under section 148A of the Act. He submits that the impugned notices are invalid as they have been issued under the pre-amended provisions of the Act, which were no longer in force on the date of the impugned notices. He emphasises that the amendments are applicable to all the notices Signature Not Verified Digitally Signed By:JASWANT SINGH RAWAT Signing Date:01.08.2021 13:15:25 issued under Section 148 of the Act post 01st April, 2021.
Learned counsel for the petitioners states that the impugned notifications issued by the Respondent-2 are ultra vires the Act insofar as they contain the 'explanation' clarifying that the pre-amended Sections 148, 149 and 151 of the Act shall govern the issue of notice under Section 148 post 01st April, 2021. According to him, Section 3(1) of the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 authorizes the Central Government to only extend the time limits and nothing more.
He further states that the respondents cannot indirectly extend the operation of the old provisions of the Act beyond 31st March, 2021 in the guise of a clarification under delegated legislation.
He also relies upon interim stay orders passed by the Bombay High Court as well as by the learned predecessor Division Bench of this Court in Mon Mohan Kohli vs. Assistant Commissioner of Income Tax & Anr., W.P. (C) 6176/2021 dated 07th July, 2021.
Issue Notice. Mr. Sanjay Kumar, Advocate, Mr.Ajit Sharma, Advocate and Mr.Kunal Sharma, Advocate accept notice on behalf of the respondents in W.P.(C) Nos.6442/2021, 6443/2021 and 6451/2021 respectively.
Learned counsel for the respondents state that in the present cases, the time limit for issuing the notices under Section 148 of the Act stood expired and, therefore, any action under Section 148 would have been time barred by virtue of the proviso to Section 149(1) of the Act. They submit that by virtue of introduction of Section 3(1) of the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020, the time limit for taking action under Section 148 has been extended till 30th June, 2021. Consequently, according to them, the impugned notifications only provide that as the time limit for issuing notice under Section 148A of the Act has been extended by deemed fiction, the procedure to be followed till 30th June, 2021 would be the old procedure mentioned under the Act. In support of their submission, they also rely upon Section 6 of the General Clauses Act, 1897.Signature Not Verified Digitally Signed By:JASWANT SINGH RAWAT Signing Date:01.08.2021 13:15:25
Having heard learned counsel for the parties, this Court is of the prima facie view that the impugned notification is contrary to settled principle of statutory interpretation, namely, that any action taken post the amendment of a procedural section would have to abide by the new procedures stipulated in the amended Act.
Further, this Court is of the prima facie view that by virtue of a notification, which is a delegated legislation, the date for implementation of statutory provision, as stipulated in the Act, cannot be varied or changed.
This Court is also of the prima facie opinion that Section 6 of the General Clauses Act, 1897 offers no assistance to the respondents as the new Section 148A demonstrates an intent 'to destroy' the old procedure.
Consequently, following the interim orders passed by the learned predecessor Division Bench in Mon Mohan Kohli vs. Assistant Commissioner of Income Tax & Anr., W.P. (C) 6176/2021 dated 07th July, 2021 as well as similar interim order passed by the Bombay High Court, this Court directs that there shall be a stay of the operation of the impugned notices dated 09th June, 2021, 30th June, 2020 and 28th June, 2020 passed in W.P. (C) 6442/2021, 6443/2021 and 6451/2021 respectively.
Let counter-affidavits be filed within three weeks. Rejoinder Affidavits, if any, be filed before the next date of hearing.
List on 28th September, 2021."
2. Consequently, issue notice. Notice is accepted by the counsel for the respondents mentioned hereinabove. They pray for and are permitted to file their counter-affidavits within three weeks. Rejoinder affidavit(s), if any, be filed before the next date of hearing.
3. Till further orders, the respondents are restrained from continuing with the reassessment proceedings, in any manner, pursuant to the impugned notices.
Signature Not Verified Digitally Signed By:JASWANT SINGH RAWAT Signing Date:01.08.2021 13:15:254. List along with WP(C) No. 6442/2021 on 28th September, 2021.
5. Ms.Kavita Jha and Mr.Sunil Aggarwal are directed to file their short written submission on behalf of the petitioner(s) and respondent(s) respectively not exceeding five pages each within four weeks alongwith the judgments which they wishes to rely upon.
6. It is made clear that no adjournment shall be granted on the next date of hearing.
7. The order be uploaded on the website forthwith. Copy of the order be also forwarded to the learned counsel through e-mail.
MANMOHAN, J NAVIN CHAWLA, J JULY 29, 2021/Arya Signature Not Verified Digitally Signed By:JASWANT SINGH RAWAT Signing Date:01.08.2021 13:15:25