Delhi High Court - Orders
Arien Global Lifestyle Private Limited vs Deputy Commissioner Of Income Tax ... on 22 May, 2023
Author: Rajiv Shakdher
Bench: Rajiv Shakdher
$~63
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 6933/2023
ARIEN GLOBAL LIFESTYLE PRIVATE LIMITED..... Petitioner
Through: Mr Nitin Gulati and Ms Reena Gandhi,
Advocates.
versus
DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 1(1)DELHI
& ORS. ..... Respondents
Through: Mr Zoheb Hossain, Sr. Standing Counsel
with Mr Sanjeev Menon, Advocate.
CORAM:
HON'BLE MR. JUSTICE RAJIV SHAKDHER
HON'BLE MR. JUSTICE GIRISH KATHPALIA
ORDER
% 22.05.2023 [Physical Hearing/Hybrid Hearing (as per request)] CM No.26969/2023
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) 6933/2023 & CM No.26970/2023 [Application filed on behalf of the petitioner seeking interim relief]
2. This writ petition concerns Assessment Year (AY) 2014-15.
3. Mr Nitin Gulati, who appears on behalf of the petitioner, says thatapart from anything else, the reassessment proceeding is flawed for two reasons:
(i) First, it is time-barred. In this context, our attention is drawn to the fact, that the initial notice under Section 148 of the Income Tax Act, 1961 [in short, "Act"] was issued to the petitioner on30.06.2021. It is contended, that the limitation vis-à-vis the AY in issue expired on 31.03.2021.
(ii) Second, the consequential notice dated 27.07.2022 issued under Section 148 of the Act does not bear a Document Identification Number (DIN). [See Annexure-C at page 53 of the case file].W.P.(C) 6933/2023 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 19:05:53
4. Furthermore, Mr Gulati submits, that this very issue is being considered by this Court in a bunch of matters, including W.P.(C) No.262/2023, titled Aadhar Tours and Travels Pvt. Ltd. v. Union of India &Ors.
5. The matter requires further examination.
6. Accordingly, issue notice.
6.1 Mr Zoheb Hossain, learned senior standing counsel, accepts notice on behalf of the respondents/revenue.
7. Counter-affidavit will be filed within the next 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 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 22, 2023 v Click here to check corrigendum, if any W.P.(C) 6933/2023 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 19:05:53