Delhi High Court - Orders
Hari Mohan Sharma vs Assistant Commissioner Of Income Tax, ... on 24 May, 2023
Author: Rajiv Shakdher
Bench: Rajiv Shakdher
$~77
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 7213/2023 & CM APPLS. CM APPLS. 28112/2023 &
28113/2023
HARI MOHAN SHARMA
..... Petitioner
Through: Mr Nischay Kantoor, Adv.
versus
ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-
61(1),DELHI & ORS.
..... Respondent
Through: Mr Vipul Agrawal, Sr. Standing
Counsel with Mr Gibran Naushad and
Ms Shakshi Shairwal, Jr. Standing
Counsels.
CORAM:
HON'BLE MR. JUSTICE RAJIV SHAKDHER
HON'BLE MR. JUSTICE GIRISH KATHPALIA
ORDER
% 24.05.2023 [Physical Hearing/Hybrid Hearing (as per request)] CM No. 28113/2023
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) 7213/2023 & CM No.28112/2023 [Application filed on behalf of the petitioner seeking interim relief]
2. This writ petition concerns Assessment Year (AY) 2014-15.
3. The record shows that the initial notice under Section 148 of the Income Tax Act, 1961 [in short, "Act"] which was issued to the petitioner is W.P.(C) 7213/2023 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 25/09/2023 at 02:11:29 dated 09.04.2021.
4. Mr Nischay Kantoor, learned counsel, who appears on behalf of petitioner, says that the assessment order has not been passed. 4.1 The statement of Mr Kantoor is taken on record.
5. It is the contention of Mr Kantoor that, apart from anything else, the reassessment proceeding triggered against the petitioner is time-barred. 5.1 Mr Kantoor stated that this very issue is being considered by the court in several mattes including W.P.(C)No.262/2023, titled Aadhar Tours and Travels Pvt. Ltd. v. Union of India & Ors.
6. Accordingly, issue notice.
6.1. Mr Vipul Agrawal, learned senior standing counsel, accepts notice on behalf of the respondents/revenue.
7. Counter-affidavit will be filed within six weeks. 7.1 Rejoinder thereto, if any, will be filed at least five days before the next date of hearing.
8. List the matter on 02.08.2023.
9. Although we have issued notice in the writ petition, the Assessing Offcer(AO) will have liberty to continue with the reassessment proceedings. However, if an order is passed, which is adverse to the interests of the petitioner, the same shall not be given effect to till further directions of the Court.
10. Parties will act based on the digitally signed copy of the order.
RAJIV SHAKDHER, J GIRISH KATHPALIA, J MAY 24, 2023/RY Click here to check corrigendum, if any W.P.(C) 7213/2023 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 25/09/2023 at 02:11:29