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Delhi High Court - Orders

Interglobe Aviation Limited vs Assistant Commissioner Of Income Tax & ... on 26 May, 2023

Author: Vibhu Bakhru

Bench: Vibhu Bakhru

                             $~12
                             *         IN THE HIGH COURT OF DELHI AT NEW DELHI
                             +         W.P.(C) 5174/2023 and CM No. 20198/2023
                                       INTERGLOBE AVIATION LIMITED       ..... Petitioner
                                                    Through: Mr Rohit Jain, Mr Aniket D.
                                                             Agrawal and Mr Abhishek
                                                             Singhvi, Advocates.

                                                                            Versus

                                       ASSISTANT COMMISSIONER OF
                                       INCOME TAX & ORS.                  ..... Respondents
                                                    Through: Mr Abhishek Maratha, Senior
                                                               Standing Counsel for Revenue
                                                               with Mr Akshat Singh,
                                                               Advocate.
                                       CORAM:
                                       HON'BLE MR. JUSTICE VIBHU BAKHRU
                                       HON'BLE MR. JUSTICE AMIT MAHAJAN
                                                    ORDER

% 26.05.2023

1. By an order dated 28.04.2023, this Court had noted that the basis on which the assessment of the petitioner has been sought to be reopened is that it had made purchases for a sum of ₹25,01,226/- from one Shreya Sales Corporation and for a sum of ₹35,01,435/- from S.K. Enterprises and the said amounts were paid through banking channels to the said entities.

2. According to the petitioner, it had no dealings with the said entities. In the aforesaid context, Mr Maratha, learned counsel appearing for the respondents requested for an adjournment to produce material to substantiate that the petitioner had transferred the aforementioned amounts to the bank accounts of Shreya Sales Corporation and S.K. Enterprises respectively. He now states that 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 08:55:34 since some of the assessments are getting time barred on 31.05.2023, he has been unable to obtain the necessary instructions to show the transactions. He requests, that the hearing of the present petition be deferred and the respondents would file an affidavit clearly indicating the bank entries in the bank accounts of the aforementioned two entities.

3. Let the affidavit be filed within a period of four weeks from today.

4. In view of the above, the impugned notice is stayed till the next date of hearing.

5. List on 25.08.2023.

VIBHU BAKHRU, J AMIT MAHAJAN, J MAY 26, 2023 RK 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 08:55:34