Delhi High Court - Orders
Sanjana Realcom Private Limited vs Acit, Circle 22(2), Delhi & Anr on 23 March, 2022
Author: Manmohan
Bench: Manmohan, Dinesh Kumar Sharma
$~ 32, 34-41, 43-48, 50, 56, 58, 60, 63-65, 67, 69-72, 74, 75, 78, 80, 81-87,
90, 91, 94-96, 98-101, 105-111, 113, 114, 117-120
* IN THE HIGH COURT OF DELHI AT NEW DELHI
32
+ W.P.(C) 4383/2022 & CM APPL.13637/2022, CM APPL.13638/2022
SANJANA REALCOM PRIVATE LIMITED ..... Petitioner
Through Mr. Naveen Kumar with Mr. N.P.
Sahni, Advocates.
versus
ACIT, CIRCLE 22(2), DELHI & ANR. ..... Respondents
Through Mr. Sunil Agarwal with Mr. Tushar
Gupta and Mr. Samarth Chaudhari,
Advocates.
34
+ W.P.(C) 4531/2022
SHREE BHAGWAN SAINI ..... Petitioner
Through Mr. Bhupesh Narula, Advocate.
versus
ASSISTANT COMMISSIONER OF INCOME TAX, DELHI
..... Respondent
Through Mr. Sunil Agarwal with Mr. Tushar
Gupta and Mr. Samarth Chaudhari,
Advocates.
35
+ W.P.(C) 4532/2022 & CM APPL.13571/2022
IPHITO REAL ESTATE PRIVATE LIMITED ..... Petitioner
Through Mr. Sagar Sharma, Advocate.
Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ
Signing Date:24.03.2022
20:41:22
versus
ASSITANT COMMISSIONER OF INCOME TAX AND ANR.
..... Respondent
Through Ms. Vibhooti Malhotra with
Mr. Shailendra Singh and Mr. Udit
Sharma, Advocates for
respondent No.1.
Mr. Jivesh Kumar Tiwari with
Ms. Samiksha, Advocates for
respondent No.3.
36
+ W.P.(C) 4630/2022 & CM APPL.13929/2022, CM APPL.13930/2022
PAISALO DIGITAL LIMITED ..... Petitioner
Through Mr. Manu K. Giri with Mr. Deepak
Mallik, Advocates.
versus
INCOME TAX OFFICER AND ANOTHER ..... Respondents
Through Mr. Puneet Rai, Advocate.
37
+ W.P.(C) 4632/2022 & CM APPL.13931/2022
INTERNATIONAL LAND DEVELOPERS PRIVATE LIMITED
..... Petitioner
Through Mr. Mayank Negi with Mr. Pulkit
Verma, Advocates.
versus
INCOME TAX OFFICER WARD 12(1) DELHI & ANR.
..... Respondent
Through Mr. Abhishek Maratha, Advocate.
Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ
Signing Date:24.03.2022
20:41:22
38
+ W.P.(C) 4633/2022 & CM APPL.13932/2022, CM APPL.13933/2022
SUNIL KUKREJA ..... Petitioner
Through Mr. Mayank Pachauri, Advocate.
versus
ITO WARD 45(1) DELHI & ANR. ..... Respondents
Through Mr. Ruchir Bhatia, Advocate.
39
+ W.P.(C) 4635/2022 & CM APPL.13937/2022, CM APPL.13938/2022
SRINATH TOWNSHIP PVT LTD. ..... Petitioner
Through Mr. Manu K. Giri with Mr. Deepak
Mallik, Advocates.
versus
INCOME TAX OFFICER AND ANOTHER ..... Respondents
Through Mr. Sunil Agarwal with Mr. Tushar
Gupta and Mr. Samarth Chaudhari,
Advocates.
40
+ W.P.(C) 4637/2022 & CM APPL.13941/2022, CM APPL.13942/2022
RAF STATIONARY MFG. CO. ..... Petitioner
Through Mr.Akash Garg with Mr. Parth Davar,
Advocates.
versus
ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 28(1)
DELHI ..... Respondent
Through Mr. Abhishek Maratha, Advocate.
Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ
Signing Date:24.03.2022
20:41:22
41
+ W.P.(C) 4638/2022 & CM APPL.13943/2022, CM APPL.13944/2022
LT FOODS LIMITED ..... Petitioner
Through Mr. Aniket D. Agrawal, Advocate.
versus
DEPUTY COMMISSIONER OF INCOME TAX & ORS.
..... Respondents
Through Mr. Abhishek Maratha, Advocate for
respondent No.1.
Ms. Kamlakshi Singh and Mr. Saroj
Bidawat, Advocates for respondent
No.3.
43
+ W.P.(C) 4641/2022 & CM APPL.13948/2022, CM APPL.13949/2022
SATISH CHAND JAIN ..... Petitioner
Through Mr. Amol Sinha with Mr. Ashvini
Kumar, Advocates.
versus
ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 52(1),
DELHI & ANR. ..... Respondents
Through Mr. Zoheb Hossain with Mr. Vipul
Agrawal and Mr. Parth Senwal,
Advocates.
44
+ W.P.(C) 4642/2022 & CM APPL.13950/2022, CM APPL.13951/2022
AMIT GARG ..... Petitioner
Through Mr. Puneet Agarwal with
Ms. Hemlata Rawat, Mr. Yuvraj
Singh, Mr. Chetan Kumar Shukla and
Mr. Ayushmann, Advocates.
Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ
Signing Date:24.03.2022
20:41:22
versus
ITO WARD 8(1) ,DELHI AND ANR ..... Respondents
Through Mr. Sanjay Kumar with Ms. Easha
Kedian, Advocates for respondent
No.1.
45
+ W.P.(C) 4643/2022 & CM APPL.13952/2022, CM APPL.13953/2022
AMIT GARG ..... Petitioner
Through Mr. Puneet Agarwal with
Ms. Hemlata Rawat, Mr. Yuvraj
Singh, Mr. Chetan Kumar Shukla and
Mr. Ayushmann, Advocates.
versus
INCOME TAX OFFICER & ANR. ..... Respondents
Through Ms. Vibhooti Malhotra with
Mr. Shailendra Singh and Mr. Udit
Sharma, Advocates.
46
+ W.P.(C) 4644/2022 & CM APPL.13954/2022, CM APPL.13955/2022
NEERAJ GUPTA ..... Petitioner
Through Mr. Nitin Gulati, Advocate.
versus
INCOME TAX OFFICER, WARD-36(1),DELHI & ANR.
..... Respondents
Through Mr. Sanjay Kumar with Ms. Easha
Kedian, Advocates for respondent
No.1.
47
+ W.P.(C) 4645/2022 & CM APPL.13956/2022, CM APPL.13957/2022
MONIKA GOEL ..... Petitioner
Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ
Signing Date:24.03.2022
20:41:22
Through Mr. Puneet Agarwal with
Ms. Hemlata Rawat, Mr. Yuvraj
Singh, Mr. Chetan Kumar Shukla and
Mr. Ayushmann, Advocates.
versus
INCOME TAX OFFICER & ANR. ..... Respondents
Through Ms. Vibhooti Malhotra with
Mr. Shailendra Singh and Mr. Udit
Sharma, Advocates.
48
+ W.P.(C) 4646/2022 & CM APPL.13958/2022, CM APPL.13959/2022
BLUE BIRD ENTERPRISES PRIVATE LIMITED ..... Petitioner
Through Mr. Nitesh Kumar Sinha, Advocate.
versus
ASSISTANT COMMISSIONER OF INCOME TAX AND ORS.
..... Respondents
Through Mr. Sanjay Kumar with Ms. Easha
Kedian, Advocates for respondent
No.1.
Mr. Pradeep Kumar Jha, Advocate for
respondent No.3.
50
+ W.P.(C) 4648/2022 & CM APPL.13962/2022, CM APPL.13963/2022
CREATIVE GIFTING SOLUTIONS PRIVATE LIMITED
..... Petitioner
Through Mr. Nitin Gulati, Advocate.
versus
Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ
Signing Date:24.03.2022
20:41:22
INCOME TAX OFFICER, WARD-6(1),DELHI & ANR.
..... Respondents
Through Mr. Sanjay Kumar with Ms. Easha
Kedian, Advocates for respondent
No.1.
56
+ W.P.(C) 4654/2022 & CM APPL.13972/2022, CM APPL.13973/2022
AMIT GARG ..... Petitioner
Through Mr. Puneet Agarwal with
Ms. Hemlata Rawat, Mr. Yuvraj
Singh, Mr. Chetan Kumar Shukla and
Mr. Ayushmann, Advocates.
versus
ITO WARD 8(1), DELHI AND ANR ..... Respondents
Through Mr. Sanjay Kumar with Ms. Easha
Kedian, Advocates for respondent
No.1.
58
+ W.P.(C) 4659/2022 & CM APPL.13976/2022, CM APPL.13977/2022
AMIT GUPTA (HUF) ..... Petitioner
Through Mr. Naveen Kumar with Mr. N.P.
Sahni, Advocates.
versus
ITO, WARD 49(1), DELHI & ANR. ..... Respondents
Through Mr. Abhishek Maratha, Advocate.
Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ
Signing Date:24.03.2022
20:41:22
60
+ W.P.(C) 4662/2022 & CM APPL.13983/2022, CM APPL.13984/2022
RAJ KUMAR VATS ..... Petitioner
Through Mr. Mudit Bansal, Advocate.
versus
ACIT CIRCLE 61 1 DELHI ..... Respondent
Through Mr. Sanjay Kumar with Ms. Easha
Kedian, Advocates for respondent
No.1.
63
+ W.P.(C) 4666/2022 & CM APPL.13989/2022, CM APPL.13990/2022
GALAX MINERALS PRIVATE LIMITED ..... Petitioner
Through Ms. Neha Gund, Advocate.
versus
ASSISTANT COMMISSIONER OF INCOME TAX & ORS.
..... Respondents
Through Ms. Vibhooti Malhotra with
Mr. Shailendra Singh and Mr. Udit
Sharma, Advocates for respondent
No.1.
Mr. Chiranjeev Kumar with
Mr. Mukesh Sachdeva, Advocates for
UOI.
64
+ W.P.(C) 4667/2022 & CM APPL.13991/2022, CM APPL.13992/2022
GOLDSTAR FOOTWEARS PVT.LTD ..... Petitioner
Through Mr. Rajiv Saxena with Mr. Ravi
Pratap, Ms. Sumangla Saxena and
Mr. Shyam Sunder, Advocates.
Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ
Signing Date:24.03.2022
20:41:22
versus
INCOME TAX OFFICER, WARD 10 (1), NEW DELHI AND ANR.
..... Respondents
Through Ms. Vibhooti Malhotra with
Mr. Shailendra Singh and Mr. Udit
Sharma, Advocates for respondent
No.1.
Mr. Chiranjeev Kumar with
Mr. Mukesh Sachdeva, Advocates for
UOI.
65
+ W.P.(C) 4668/2022 & CM APPL.13993/2022
KARAN REALTECH PVT LTD ..... Petitioner
Through Mr. Mudit Bansal, Advocate.
versus
THE DEPUTY COMMISSIONER OF INCOME TAX ,CIRCLE 13
(1), DELHI. ..... Respondent
Through Mr. Ajit Sharma, Advocate.
67
+ W.P.(C) 4670/2022 & CM APPL.13996/2022, CM APPL.13997/2022
ANUJ MAHESHWARI ..... Petitioner
Through Mr. Vishu Langawat with Ms. Nidhi
Tomar, Advocates.
versus
OFFICE OF THE INCOME TAX OFFICER & ANR. ... Respondents
Through Mr. Kunal Sharma, Advocate.
69
+ W.P.(C) 4672/2022 & CM APPL.14000/2022, CM APPL.14001/2022
SHYAM LAL MITTAL ..... Petitioner
Through Mr. Vishu Langawat with Ms. Nidhi
Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ
Signing Date:24.03.2022
20:41:22
Tomar, Advocates.
versus
OFFICE OF THE INCOME TAX OFFICER & ANR. ....Respondents
Through Mr. Abhishek Maratha, Advocate.
70
+ W.P.(C) 4673/2022 & CM APPL.14002/2022, CM APPL.14003/2022
FANTABULOUS MARKETING PVT. LTD. ..... Petitioner
Through Mr. Manu K. Giri with Mr. Deepak
Mallik, Advocates.
versus
INCOME TAX OFFICER AND ANOTHER ..... Respondents
Through Mr. Sanjay Kumar with Ms. Easha
Kedian, Advocates for respondent
No.1.
71
+ W.P.(C) 4674/2022 & CM APPL.14004/2022, CM APPL.14005/2022
AMIT GUPTA ..... Petitioner
Through Mr. Naveen Kumar with Mr. N.P.
Sahni, Advocates.
versus
ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-19(1),
DELHI AND ANR. ..... Respondents
Through Mr. Zoheb Hossain with Mr. Vipul
Agrawal and Mr. Parth Senwal,
Advocates.
Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ
Signing Date:24.03.2022
20:41:22
72
+ W.P.(C) 4675/2022 & CM APPL.14006/2022, CM APPL.14007/2022
OASIS REALTORS PVT. LTD ..... Petitioner
Through Mr. K. Sampath with Mr. S.
Krishnan, Advocates.
versus
INCOME TAX OFFICER & ORS. ..... Respondents
Through Mr. Puneet Rai, Advocate.
74
+ W.P.(C) 4677/2022 & CM APPL.14010/2022, CM APPL.14011/2022
SHEKHAR GUPTA ..... Petitioner
Through Mr. Naveen Kumar with Mr. N.P.
Sahni, Advocates.
versus
ACIT, CIRCLE 28(1), DELHI & ANR. ..... Respondents
Through Mr. Abhishek Maratha, Advocate.
75
+ W.P.(C) 4678/2022 & CM APPL.14012/2022
SURESH GARG ..... Petitioner
Through Mr. Amit Kaushik, Advocate.
versus
INCOME TAX OFFICER, WARD 44(1), DELHI ..... Respondent
Through Mr. Puneet Rai, Advocate.
78
+ W.P.(C) 4681/2022 & CM APPL.14018/2022, CM APPL.14019/2022
M/S. MRITYUNJAY REAL ESTATE (P) LTD ..... Petitioner
Through Mr. S. Krishnan, Advocate.
Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ
Signing Date:24.03.2022
20:41:22
versus
INCOME TAX OFFICER & ORS. ..... Respondents
Through Mr. Abhishek Maratha, Advocate.
80
+ W.P.(C) 4683/2022 & CM APPL.14025/2022, CM APPL.14026/2022
YUVRAJ JASGEET SINGH ..... Petitioner
Through Mr. Saurabh D. Karan Singh,
Advocate.
versus
ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE (34)
1, DELHI ..... Respondent
Through Mr. Sanjay Kumar with Ms. Easha
Kedian, Advocates for respondent
No.1.
81
+ W.P.(C) 4684/2022 & CM APPL.14029/2022, CM APPL.14030/2022
M/S. ADSON SOFTWARE (P) LTD. ..... Petitioner
Through Mr. S. Krishnan, Advocate.
versus
INCOME TAX OFFICER WARD -1 (1), DELHI AND ORS.
..... Respondents
Through Mr. Zoheb Hossain with Mr. Vipul
Agrawal and Mr. Parth Senwal,
Advocates.
Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ
Signing Date:24.03.2022
20:41:22
82
+ W.P.(C) 4685/2022 & CM APPL.14033/2022
HALDI RAM PRODUCTS PRIVATE LIMITED ..... Petitioner
Through Mr. Ajay Wadhwa, Advocate.
versus
JOINT COMMISSIONER OF INCOME TAX OSD, CIRCLE 10 1
& ORS. ..... Respondents
Through Ms. Vibhooti Malhotra with
Mr. Shailendra Singh and Mr. Udit
Sharma, Advocates.
83
+ W.P.(C) 4686/2022 & CM APPL.14036/2022
ACTUARIAL LEARNER ISLAND PRIVATE LIMITED
......Petitioner
Through Mr. Mani Bhadra Jain, Advocate.
versus
INCOME TAX OFFICER WARD 1(1) & ANR. ..... Respondents
Through Mr. Zoheb Hossain with Mr. Vipul
Agrawal and Mr. Parth Senwal,
Advocates.
84
+ W.P.(C) 4687/2022 & CM APPL.14039/2022
RKK PORTFOLIO PRIVATE LIMITED ..... Petitioner
Through Mr. Mani Bhadra Jain, Advocate.
versus
INCOME TAX OFFICER WARD 20(3) & ANR. ..... Respondents
Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ
Signing Date:24.03.2022
20:41:22
Through Mr. Ruchir Bhatia, Advocate.
85
+ W.P.(C) 4688/2022 & & CM APPL.14041/2022
WHITE DIAMAND ENTERPRISES PRIVATE LIMITED
..... Petitioner
Through Mr. Mani Bhadra Jain, Advocate.
versus
INCOME TAX OFFICER WARD 27(1), & ANR. ..... Respondents
Through Mr. Sunil Agarwal with Mr. Tushar
Gupta and Mr. Samarth Chaudhari,
Advocates.
86
+ W.P.(C) 4689/2022 &CM APPL.14042/2022, CM APPL.14043/2022
ADITYA KUMAR BHANDARI ..... Petitioner
Through Mr. Rishesh Sinha and Ms. Divya,
Advocates.
versus
INCOME TAX OFFICER WARD 30(1),NEW DELHI & ANR.
..... Respondents
Through Mr. Abhishek Maratha, Advocate for
respondent No.1.
Ms. Tejaswini, Advocate for
Mr. Srivats Kaushal, Advocate for
respondent No.2.
87
+ W.P.(C) 4690/2022 & CM APPL.14044/2022
LA PLASTPACKS PVT. LTD. ..... Petitioner
Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ
Signing Date:24.03.2022
20:41:22
Through Mr. Ajay Wadhwa, Advocate.
versus
INCOME TAX OFFICER, WARD 15 1 & ANR. ..... Respondents
Through Mr. Abhishek Maratha, Advocate.
90
+ W.P.(C) 4693/2022 & CM APPL.14049/2022
HALIDRAM ETHNIC FOODS PRIVATE LIMITED ..... Petitioner
Through Mr. Ajay Wadhwa, Advocate.
versus
JOINT COMMISSIONER OF INCOME TAX (OSD), CIRCLE 10(1)
NEW DELHI AND ORS ..... Respondents
Through Ms. Vibhooti Malhotra with
Mr. Shailendra Singh and Mr. Udit
Sharma, Advocates.
91
+ W.P.(C) 4694/2022 & CM APPL.14050/2022, CM APPL.14051/2022
PAISALO DIGITAL LIMITED ..... Petitioner
Through Mr. Manu K. Giri with Mr. Deepak
Mallik, Advocates.
versus
INCOME TAX OFFICER AND ANOTHER ..... Respondent
Through Mr. Puneet Rai, Advocate.
94
+ W.P.(C) 4699/2022 & CM APPL.14062/2022, CM APPL.14063/2022
SAMAST VIKAS LIMITED ..... Petitioner
Through Mr. Manu K. Giri with Mr. Deepak
Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ
Signing Date:24.03.2022
20:41:22
Mallik, Advocates.
versus
INCOME TAX OFFICER AND ANOTHER ..... Respondent
Through Mr. Puneet Rai, Advocate.
95
+ W.P.(C) 4701/2022 & CM APPL.14066/2022, CM APPL.14270/2022
FEWBUCKS TRADERS PVT. LTD. ..... Petitioner
Through Mr. Manu K. Giri with Mr. Deepak
Mallik, Advocates.
versus
INCOME TAX OFFICER AND ANOTHER ..... Respondents
Through Mr. Sanjay Kumar with Ms. Easha
Kedian, Advocates for respondent
No.1.
96
+ W.P.(C) 4702/2022 & CM APPL.14067/2022, CM APPL.14068/2022
M/S. MRITYUNJAY REAL ESTATE (P) LTD ..... Petitioner
Through Mr. S. Krishnan, Advocate.
versus
INCOME TAX OFFICER & ORS. ..... Respondents
Through Mr. Abhishek Maratha, Advocate.
98
+ W.P.(C) 4704/2022 & CM APPL.14074/2022, CM APPL.14075/2022
PANDIT REALTOR PRIVATE LIMITED ..... Petitioner
Through Mr. Rajeev Ahuja, Advocate.
Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ
Signing Date:24.03.2022
20:41:22
versus
ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 19(1),
DELHI & ORS. ..... Respondents
Through Mr. Puneet Rai, Advocate.
99
+ W.P.(C) 4705/2022 & CM APPL.14080/2022, CM APPL.14081/2022
M/S FEDERAL AGRO INDUSTRIES PRIVATE LIMITED
..... Petitioner
Through Mr. Zeeshan Khan, Advocate.
versus
UNION OF INDIA & ORS. ..... Respondents
Through Mr. Kunal Sharma, Advocate.
100
+ W.P.(C) 4707/2022 & CM APPL.14086/2022, CM APPL.14260/2022
LT FOODS LIMITED ..... Petitioner
Through Mr. Aniket D. Agrawal, Advocate.
versus
DEPUTY COMMISSIONER OF INCOME TAX & ORS.
..... Respondents
Through Mr. Abhishek Maratha, Advocate.
Ms. Kamlakshi Singh and Mr. Saroj
Bidawat, Advocates for respondent
No.3.
101
+ W.P.(C) 4709/2022 & CM APPL.14092/2022
RADHA KRISHAN AGARWAL AND SONS HUF ..... Petitioner
Through Mr. Piyush Goel, Advocate.
Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ
Signing Date:24.03.2022
20:41:22
versus
UNION OF INDIA & ORS. ..... Respondents
Through Mr. Gigi C. George, Advocate for
respondent No.1.
Mr. Puneet Rai, Advocate
105
+ W.P.(C) 4713/2022 & CM APPL.14104/2022, CM APPL.14105/2022
VIKAS AGGARWAL ..... Petitioner
Through Mr. Sumit Lalchandani, Advocate.
versus
ASSISSTANT COMMISSIONER OF INCOME TAX, CIRCLE
70(1) DELHI AND ANR. ..... Respondents
Through Mr. Sunil Agarwal with Mr. Tushar
Gupta and Mr. Samarth Chaudhari,
Advocates.
106
+ W.P.(C) 4714/2022 & CM APPL.14106/2022, CM APPL.14107/2022
SRINATH TOWNSHIP PVT. LTD. ..... Petitioner
Through Mr. Manu K. Giri with Mr. Deepak
Mallik, Advocates.
versus
INCOME TAX OFFICER AND ANOTHER ..... Respondents
Through Mr. Sunil Agarwal with Mr. Tushar
Gupta and Mr. Samarth Chaudhari,
Advocates.
Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ
Signing Date:24.03.2022
20:41:22
107
+ W.P.(C) 4717/2022 & CM APPL.14111/2022, CM APPL.14112/2022
CMCORPS LIMITED ..... Petitioner
Through Mr. Saurabh D. Karan Singh,
Advocate.
versus
INCOME TAX OFFICER, WARD (6) 1, NEW DELHI
..... Respondent
Through Mr. Zoheb Hossain with Mr. Vipul
Agrawal and Mr. Parth Senwal,
Advocates.
108
+ W.P.(C) 4718/2022 & CM APPL.14113/2022
RANDHAWA REALCON PRIVATE LIMITED ..... Petitioner
Through Mr. Ram Avtar Bansal, Advocate.
versus
INCOME TAX OFFICER WARD-21 (1) DELHI ..... Respondent
Through Mr. Sunil Agarwal with Mr. Tushar
Gupta and Mr. Samarth Chaudhari,
Advocates.
109
+ W.P.(C) 4720/2022 & CM APPL.14116/2022, CM APPL.14117/2022
MR. DHRUV SHARMA ..... Petitioner
Through Mr. S. Krishnan, Advocate.
versus
Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ
Signing Date:24.03.2022
20:41:22
INCOME TAX OFFICER WARD - 58 (3), DELHI AND ORS.
..... Respondents
Through Ms. Vibhooti Malhotra with
Mr. Shailendra Singh and Mr. Udit
Sharma, Advocates.
110
+ W.P.(C) 4722/2022 & CM APPL.14120/2022, CM APPL.14121/2022
SPECIALITY PAPER PRODUCTS ..... Petitioner
Through Mr.Akash Garg with Mr. Parth Davar,
Advocates.
versus
ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 52(1)
DELHI AND ANR. ..... Respondents
Through Mr. Kunal Sharma, Advocate.
111
+ W.P.(C) 4724/2022 & CM APPL.14122/2022, CM APPL.14123/2022
PARAMINDER SINGH KALRA (HUF) ..... Petitioner
Through Mr. Ved Jain with Mr. Rich Mishra,
Advocates.
versus
ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 28
(1), DELHI AND ORS. ..... Respondents
Through Ms. Vibhooti Malhotra with
Mr. Shailendra Singh and Mr. Udit
Sharma, Advocates.
113
+ W.P.(C) 4726/2022 & CM APPL.14140/2022
RISHIKESH BUILDCON PRIVATE LIMITED ..... Petitioner
Through Mr. Piyush Goel, Advocate.
Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ
Signing Date:24.03.2022
20:41:22
versus
UNION OF INDIA & ORS. ..... Respondents
Through Mr. Ghanshyam Mishra with
Ms. Sunaina Mishra, Advocates for
UOI.
Mr. Sunil Agarwal with Mr. Tushar
Gupta and Mr. Samarth Chaudhari,
Advocates.
114
+ W.P.(C) 4727/2022 & CM APPL.14146/2022, CM APPL.14147/2022
M/S FEDERAL AGRO INDUSTRIES PRIVATE LIMITED
..... Petitioner
Through Mr. Zeeshan Khan, Advocate.
versus
UNION OF INDIA & ORS. ..... Respondents
Through Mr. Kunal Sharma, Advocate.
117
+ W.P.(C) 4731/2022 & CM APPL.14160/2022, CM APPL.14161/2022
PARMA TEXTILES (P) LTD. ..... Petitioner
Through Mr. Samyak Jain with Ms. Aastha
Gupta, Advocates.
versus
INCOME TAX OFFICER WARD 19(3), NEW DELHI AND ANR.
..... Respondents
Through Mr. Sunil Agarwal with Mr. Tushar
Gupta and Mr. Samarth Chaudhari,
Advocates.
Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ
Signing Date:24.03.2022
20:41:22
118
+ W.P.(C) 4733/2022 & CM APPL.14164/2022
INTERNATIONAL LAND DEVELOPERS PRIVATE LIMITED
..... Petitioner
Through Mr. Mayank Negi with Mr. Pulkit
Verma, Advocates.
versus
INCOME TAX OFFICER WARD 12(1) DELHI & ANR.
..... Respondents
Through Mr. Abhishek Maratha, Advocate.
119
+ W.P.(C) 4734/2022 & CM APPL.14165/2022, CM APPL.14166/2022
ANIL SAXENA ..... Petitioner
Through Mr. Satyen Sethi with Mr. Arta Trana
Panda, Advocates.
versus
ASSTT. COMMISSIONER OFINCOME TAX, CIRCLE 70(1), &
ANR. ..... Respondents
Through Mr. Puneet Rai, Advocate.
120
+ W.P.(C) 4735/2022 & CM APPL.14167/2022
CNETLINGO MARKETING PRIVATE LIMITED ..... Petitioner
Through Mr. Mani Bhadra Jain, Advocate.
versus
INCOME TAX OFFICER WARD 6(1) & ANR. ..... Respondents
Through Mr. Kunal Sharma, Advocate.
Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ
Signing Date:24.03.2022
20:41:22
CORAM:
HON'BLE MR. JUSTICE MANMOHAN
HON'BLE MR. JUSTICE DINESH KUMAR SHARMA
ORDER
% 23.03.2022
1. Learned counsel for the parties admit that as the impugned notices in the present matters have been issued post 31st March, 2021 without following the procedure prescribed in the substituted Sections 147 to 151 w.e.f. 01st April, 2021, the present matters are covered by the judgment dated 15th December, 2021 passed by this Court in the case of Mon Mohan Kohli vs. Assistant Commissioner of Income Tax & Anr., W.P.(C) No.6176/2021.
2. The conclusion reached by this Court in Mon Mohan Kohli (supra) is reproduced hereinbelow:-
"CONCLUSION
97. This Court is of the view that as the Legislature has introduced the new provisions, Sections 147 to 151 of the Income Tax Act, 1961 by way of the Finance Act, 2021 with effect from 1st April, 2021 and as the said Section 147 is not even mentioned in the impugned Explanations, the reassessment notices relating to any Assessment Year issued under Section 148 after 31st March, 2021 had to comply with the substituted Sections.
98. It is clarified that the power of reassessment that existed prior to 31st March, 2021 continued to exist till the extended period i.e. till 30th June, 2021; however, the Finance Act, 2021 has merely changed the procedure to be followed prior to issuance of notice with effect from 1st April, 2021.
99. This Court is of the opinion that Section 3(1) of Relaxation Act empowers the Government/Executive to extend only the time limits and it does not delegate the power to Signature Not Verified Digitally Signed By:KRISHNA BHOJ Signing Date:24.03.2022 20:41:22 legislate on provisions to be followed for initiation of reassessment proceedings. In fact, the Relaxation Act does not give power to Government to extend the erstwhile Sections 147 to 151 beyond 31st March, 2021 and/or defer the operation of substituted provisions enacted by the Finance Act, 2021. Consequently, the impugned Explanations in the Notifications dated 31st March, 2021 and 27th April, 2021 are not conditional legislation and are beyond the power delegated to the Government as well as ultra vires the parent statute i.e. the Relaxation Act. Accordingly, this Court is respectfully not in agreement with the view of the Chhattisgarh High Court in Palak Khatuja (supra), but with the views of the Allahabad High Court and Rajasthan High Court in Ashok Kumar Agarwal (supra) and Bpip Infra Private Limited (supra) respectively.
100. The submission of the Revenue that Section 6 of the General Clauses Act saves notices issued under Section 148 post 31st March, 2021 is untenable in law, as in the present case, the repeal is followed by a fresh legislation on the same subject and the new Act manifests an intention to destroy the old procedure. Consequently, if the Legislature has permitted reassessment to be made in a particular manner, it can only be in this manner, or not at all.
101. The argument of the respondents that the substitution made by the Finance Act, 2021 is not applicable to past Assessment Years, as it is substantial in nature is contradicted by Respondents' own Circular 549 of 1989 and its own submission that from 1st July, 2021, the substitution made by the Finance Act, 2021 will be applicable.
102. Revenue cannot rely on Covid-19 for contending that the new provisions Sections 147 to 151 of the Income Tax Act, 1961 should not operate during the period 1st April, 2021 to 30th June, 2021 as Parliament was fully aware of Covid-19 Pandemic when it passed the Finance Act, 2021. Also, the arguments of the respondents qua non-obstante clause in Section 3(1) of the Relaxation Act, 'legal fiction' and 'stop the clock provision' are contrary to facts and untenable in law.
103. Consequently, this Court is of the view that the Signature Not Verified Digitally Signed By:KRISHNA BHOJ Signing Date:24.03.2022 20:41:22 Executive/Respondents/Revenue cannot use the administrative power to issue Notifications under Section 3(1) of the Relaxation Act, 2020 to undermine the expression of Parliamentary supremacy in the form of an Act of Parliament, namely, the Finance Act, 2021. This Court is also of the opinion that the Executive/Respondents/Revenue cannot frustrate the purpose of substituted statutory provisions, like Sections 147 to 151 of Income Tax Act, 1961 in the present instance, by emptying it of content or impeding or postponing their effectual operation."
3. Keeping in view the aforesaid, Explanations A(a)(ii)/A(b) to the Notifications dated 31st March, 2021 and 27th April, 2021 are declared to be ultra vires the Relaxation Act, 2020 and are therefore bad in law and null and void.
4. Consequently, the impugned reassessment notices issued under Section 148 of the Income Tax Act, 1961 are quashed and the present writ petitions are allowed. If the law permits the respondents/revenue to take further steps in the matter, they shall be at liberty to do so. Needless to state that if and when such steps are taken and if the petitioners have a grievance, they shall be at liberty to take their remedies in accordance with law.
MANMOHAN, J DINESH KUMAR SHARMA, J MARCH 23, 2022 st Signature Not Verified Digitally Signed By:KRISHNA BHOJ Signing Date:24.03.2022 20:41:22