Delhi High Court - Orders
Sulochna Goel vs Assistant Commissioner Of Income Tax ... on 29 August, 2024
Author: Yashwant Varma
Bench: Yashwant Varma
$~91 & 90
* IN THE HIGH COURT OF DELHI AT NEW DELHI
91
+ W.P.(C) 8891/2023 & CM APPL. 33614/2023 (Stay)
SULOCHNA GOEL .....Petitioner
Through: Mr. Kapil Goel and Mr.
Sandeep Goel, Advocates.
versus
ASSISTANT COMMISSIONER OF INCOME
TAX CIRCLE 43(1) DELHI AND ANR. .....Respondents
Through: Mr. Aseem Chawla, Sr. SC
with Ms. Monica Benjamin,
JSC, Ms. Nancy Jain, JSC and
Ms. Pratishta and Ms. Nivedita,
Advocates.
90
+ W.P.(C) 4512/2023 & CM APPL. 17291/2023 (Interim Relief)
GDR FINANCE AND LEASING PRIVATE
LIMITED .....Petitioner
Through: Mr. Prakash Kumar and Mr.
Rupinder Kumar Aggarwal,
Advocate.
versus
INCOME TAX OFFICER, WARD 10(1),
NEW DELHI .....Respondent
Through: Mr. Abhishek Maratha, SSC
CORAM:
HON'BLE MR. JUSTICE YASHWANT VARMA
HON'BLE MR. JUSTICE RAVINDER DUDEJA
ORDER
% 29.08.2024
1. We had flagged these two writ petitions which represented a challenge to the initiation of reassessment proceedings by the 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 29/08/2024 at 22:34:31 Jurisdictional Assessing Officer ["JAO"]. The petitioners assail the validity of that action with it being contended that the same would not sustain in light of the Faceless Scheme of Assessment which has been introduced.
2. We had commenced hearing on these two writ petitions bearing in mind the burgeoning number of identical challenges flooding our Board on a daily basis and the multiple writ petitions which have already come to be entertained and interim orders passed.
3. We have also been apprised of the judgments rendered by different High Courts including the Bombay High Court in Hexaware Technologies Ltd vs. Assistant Commissioner of Income Tax [2024 SCC OnLine Bom 1249] and Kairos Properties Private Limited vs. Assistant Commissioner of Income Tax [2024:BHC-OS:11962-DB] as well as the Punjab and Haryana High Court in Jatinder Singh Bhangu vs. Union of India [2024:PHHC:090942-DB] where cognizance was taken of what has been described to be an Office Memorandum dated 20 February 2023. From a reading of those judgments it would appear that the Memorandum has been recognized as instructions issued by the Central Board of Direct Taxes ["CBDT"]. However, a closer examination of those communications would reveal that they were merely instructions provided to learned counsels appearing in certain legal cases and in that sense may not be liable to be construed as a principled view expressed by the CBDT in accordance with Section 119 of the Income Tax Act ["Act"]. This since, they were at best privileged communications between the respondents in those matters and their counsel.
4. We also bear in consideration the issues which arise from 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 29/08/2024 at 22:34:31 Explanations 1 and 2 of Section 148 of the Act as well as the Risk Management Strategy as formulated and which appears to enable the JAOs' to access information in respect of individual assessees against well-defined and stated parameters. This would appear to indicate some element of individual intervention in the process of reassessment. The issue however would be, how the same will coalesce with the Faceless Scheme of Assessment.
5. Since an answer to the questions which stand posited would have larger ramifications and impact a large number of writ petitions pending before this Court, we request the CBDT to depute a responsible official who may affirm an affidavit dealing with the aspects flagged above as also others which may be found to arise bearing mind the views expressed by different High Courts on the subject matter.
6. We hope that the Board would accord due priority to the aforesaid in light of the expediency to speedily resolve the controversy which stands raised and which may eventually impact various reassessment actions already initiated or those under contemplation.
7. The aforesaid affidavit be filed on or before the next date of hearing.
8. Let the matter be called again on 12.09.2024 as part heard in the category of "End of Board" matters.
YASHWANT VARMA, J RAVINDER DUDEJA, J AUGUST 29, 2024/ib 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 29/08/2024 at 22:34:31