Delhi High Court - Orders
Pr. Commissioner Of Income Tax Central ... vs Anuj Bansal on 1 February, 2024
Author: Yashwant Varma
Bench: Yashwant Varma, Purushaindra Kumar Kaurav
$~8
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ ITA 8/2024
PR. COMMISSIONER OF INCOME TAX CENTRAL II
..... Appellant
Through: Mr. Sanjeev Menon, Jr.
Standing Counsel for Mr.
Zoheb Hossain, Sr. Standing
Counsel.
versus
ANUJ BANSAL ..... Respondent
Through: Mr. Sandeep Goel and Mr.
Kapil Goel, Advs.
CORAM:
HON'BLE MR. JUSTICE YASHWANT VARMA
HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR
KAURAV
ORDER
% 01.02.2024 CM APPL. 302/2024 (66 days delay in refiling appeal)
1. This is an application filed by the appellant seeking condonation of 66 days delay in re-filing the present appeal.
2. For the reasons stated in the application, the delay of 66 days in re-filing the present appeal is condoned.
3. Application is disposed of.
ITA 8/20241. Notice. Since the respondent is duly represented by learned counsel, no further steps need to be taken.
2. The principal question which appears to arise for our consideration is the nature of the approval which was accorded to the proposed assessment in terms of the provisions contained in Section 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 06/02/2024 at 20:53:37 153D of the Income Tax Act, 1961 ['Act'].
3. Pursuant to the liberty granted, Mr. Menon has placed for our consideration, the Internal Correspondence Folder ['ICF'] and on the basis of which it was pointed out that the approving authority was kept abreast of proceedings at all stages. Mr. Menon would contend that the Joint Commissioner has the power to supervise and guide the assessment at different stages by virtue of the administrative control that it exercises as well as on lines similar to what would flow from Section 144A of the Act. He has also referred to the relevant provisions contained in the Search and Seizure Manual, 2007 ['Manual'] in this respect. According to learned counsel, the approach so adopted would thus be in accordance with the statutory scheme as well as the provisions contained in the Manual. The ultimate approval accorded under Section 153D of the Act, learned counsel submits, is liable to be construed as a continuation of the supervisory power that was exercised.
4. It was further pointed out that although in the case of the assessee itself in ITA 368/2023, the Court had upheld the view taken by the Income Tax Appellate Tribunal ['ITAT'] and which had negated the approval accorded on grounds similar to those which have prevailed over the ITAT while framing the order impugned in this appeal, however, in those proceedings the ICF does not appear to have been placed for the consideration of the Court.
5. We, accordingly, admit the instant appeal on the following question of law:-
a) Whether the supervisory and advisory involvement of the approving authority would be liable to be borne in 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 06/02/2024 at 20:53:37 consideration while examining the validity of the approval accorded under Section 153D of the Act?
6. We accord liberty to learned counsels for parties to place on record a Brief Synopsis of Submissions as well as a compilation of judgments which are proposed to be relied upon at least 48 hours prior to the date fixed. Those submissions shall refer to the pdf page numbers of the digital record of the Court wherever so required.
7. Let the appeal be called again on 28.03.2024.
YASHWANT VARMA, J.
PURUSHAINDRA KUMAR KAURAV, J.
FEBRUARY 01, 2024 RW 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 06/02/2024 at 20:53:37