Delhi High Court - Orders
Ashlar Commodities Private Limited vs Income Tax Officer Ward 3(1), Delhi And ... on 19 May, 2023
Author: Rajiv Shakdher
Bench: Rajiv Shakdher
$~61
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 6771/2023 & CM Nos.26462-63/2023
ASHLAR COMMODITIES PRIVATE LIMITED..... Petitioner
Through: Mr Manibhadra Jain, Adv.
versus
INCOME TAX OFFICER WARD 3(1),
DELHI AND ANR. ..... Respondents
Through: Mr Zoheb Hossain, Sr Standing
Counsel with Mr Sanjeev Menon, Jr
Standing Counsel for Revenue.
Mr Kavindra Gill, Adv. for UOI.
CORAM:
HON'BLE MR. JUSTICE RAJIV SHAKDHER
HON'BLE MR. JUSTICE GIRISH KATHPALIA
ORDER
% 19.05.2023 [Physical Hearing/Hybrid Hearing (as per request)] CM No.26463/2023
1. Allowed, subject to the petitioner filing legible copies of the annexures, at least three days before the next date of hearing. W.P.(C) 6771/2023 & CM No.26462/2023 [Application filed on behalf of the petitioner seeking interim relief]
2. This writ petition concerns Assessment Year (AY) 2015-16.
3. Mr Manibhadra Jain, who appears on behalf of the petitioner/assessee, says that reassessment proceeding triggered against the petitioner is flawed for the following reasons:
(i) First, the proceeding is time-barred.
(ii) Second, reassessment proceeding does not have the approval of specified authority, as per the provisions of Section 151(ii) of the Income Tax Act, 1961 [in short, "Act"].
W.P.(C) 6771/2023 page 1 of 2 This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 24/09/2023 at 15:47:55
(iii) Third, the notice dated 29.07.2022 issued under Section 148 of the Act does not bear Document Identification Number (DIN). [See Annexure P-8 appended on page 422 of the case file].
(iv) Fourth, the proceeding is not aligned with the provisions of Section 151A of the Act.
4. In support of his submissions, Mr Jain submits that these very issues arise in several matters, including W.P.(C) 4098/2023, titled Shanju Rani vs. Union of India & Ors.
5. Issue notice.
5.1 Mr Sanjeev Menon, learned standing counsel, accepts notice on behalf of the respondents/revenue.
6. Counter-affidavit will be filed within six weeks from today. 6.1 Rejoinder thereto, if any, will be filed at least five days before the next date of hearing.
7. Although we have issued notice in the matter, the Assessing Officer (AO) will have liberty to continue with the reassessment proceedings. However, if an order is passed, which is adverse to the interest of the petitioner/assessee, the same shall not be given effect, till further directions of this court.
8. List the matter on 11.09.2023.
9. Parties will act based on the digitally signed copy of the order.
RAJIV SHAKDHER, J
GIRISH KATHPALIA, J
MAY 19, 2023/aj
Click here to check corrigendum, if any
W.P.(C) 6771/2023 page 2 of 2
This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 24/09/2023 at 15:47:55