Delhi High Court - Orders
M/S Huawei Telecommunications (India) ... vs Assistant Commissioner Of Income Tax, ... on 26 September, 2024
Author: Vibhu Bakhru
Bench: Vibhu Bakhru, Swarana Kanta Sharma
$~82
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 13572/2024
M/S HUAWEI TELECOMMUNICATIONS
(INDIA) COMPANY PVT. LTD. .....Petitioner
Through: Mr Tarun Gaulti, Sr Advocate with
Mr Kishore Kunal, Ms Ankita
Prakash and Mr Mahesh Singh,
Advocates.
versus
ASSISTANT COMMISSIONER OF INCOME TAX,
CENTRAL CIRCLE-2, DELHI & ANR. .....Respondents
Through: Mr Indurj Rai, SSC, Mr Sanjeev
Menon, and Mr Rahul Singh, JSCs
for the Revenue.
CORAM:
HON'BLE MR. JUSTICE VIBHU BAKHRU
HON'BLE MS. JUSTICE SWARANA KANTA SHARMA
ORDER
% 26.09.2024 CM APPL. 56720/2024 (Exemption)
1. Exemption is allowed, subject to all just exceptions.
2. The application stands disposed of.
W.P.(C) 13572/2024 & CM APPL. 56719/2024 (Stay)
3. Issue notice.
4. The learned counsel for the respondents accepts notice and seeks time to file the counter affidavit.
5. The petitioner has filed the present petition, inter alia, impugning the notice dated 31.03.2024 issued under Section 148A the Income Tax Act, 1961 (hereafter the Act).
6. The learned counsel for the parties state that the batch of the petitions instituted by the petitioner on similar lines impugning the notice dated 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 01/10/2024 at 21:40:20 31.03.2023 [W.P.(C) No.15948/2023 & other connected petitions] are now listed before the learned Joint Registrar for completion of the pleadings on 22.10.2024.
7. The learned counsel for the petitioner also states that an interim order dated 12.12.2023 has been passed in the said petitions and prays that similar order may be passed in this petition as well.
8. Let the counter affidavit be filed by the respondents within two weeks from date. Rejoinder thereto, if any, be also filed before the next date of hearing.
9. In the meanwhile, the Assessing Officer may continue the assessment proceedings, however, if any order is passed, the same would not be given effect till the next date of hearing.
10. It is also directed that in the meanwhile, the Assessing Officer would consider the objections filed by the petitioner to the reasons furnished by the Assessing Officer in terms of the decision of the Supreme Court in GKN Driveshafts (India) Limited v. Income Tax Officer & Ors.: (2003) 1 SCC 72.
11. List for completion of the pleadings before the learned Joint Registrar with W.P.(C) No.15948/2023 & other connected petitions on 22.10.2024.
12. List before this Court on 03.12.2024.
VIBHU BAKHRU, J SWARANA KANTA SHARMA, J SEPTEMBER 26, 2024 M Click here to check corrigendum, if any 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 01/10/2024 at 21:40:20