Delhi High Court - Orders
Bls Infrabuild Private Limited vs Income Tax Officer Ward 5(1), Delhi & Anr on 26 August, 2021
Author: Manmohan
Bench: Manmohan, Navin Chawla
$~43,45to49,51to53,55,56,58to66,69,70,73to83
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 8985/2021
BLS INFRABUILD PRIVATE LIMITED ..... Petitioner
Through: Mr. Rohit Bansal, Advocate.
versus
INCOME TAX OFFICER WARD 5(1), DELHI & ANR.
..... Respondents
Through: Mr. Kunal Sharma, Advocate with
Ms Zehra Khan and Mr. Shubhendu
Bhattacharyya, Advocates.
+ W.P.(C) 8987/2021
SONAL CHAWLA ..... Petitioner
Through: Mr. Salil Kapoor, Advocate with Ms.
Ananya Kapoor, Ms. Soumya Singh,
Mr. Sanat Kapoor and Mr. Sumit
Lalchandani, Advocates.
versus
INCOME TAX OFFICER, WARD 29-1, DELHI & ANR.
..... Respondents
Through: Ms. Vibhooti Malhotra, Advocate
with Mr. Shailendra Singh, Advocate.
+ W.P.(C) 8988/2021
M/S CROWN INFOTECH PRIVATE LIMITED ..... Petitioner
Through: Mr. Divyanshu Agrawal, Advocate
with Ms. Ritika Chawla and Ms.
Mahima Garg, Advocate.
Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:27.08.2021
22:36:38
versus
INCOME TAX OFFICER, WARD 6(1), NEW DELHI & ANR.
..... Respondents
Through: Mr. Zoheb Hossain, Advocate with
Mr. Vipul Agarwal and Mr. Parth
Semwal, Advocates.
+ W.P.(C) 8999/2021
SSE COMMODITIES PRIVATE LIMITED ..... Petitioner
Through: None.
versus
INCOME TAX OFFICER WARD 24(1) AND ANR
..... Respondents
Through: Mr. Ruchir Bhatia, Advocate.
+ W.P.(C) 9001/2021
AMBIT SHELTERS LLP ..... Petitioner
Through: Mr. Rohit Jain, Advocate with
Mr.Aniket D. Agrawal, Advocate.
versus
INCOME TAX OFFICER & ORS. ..... Respondents
Through: Mr. Ajit Sharma, Advocate for IT
Department.
Ms. Sunieta Ojha, Advocate for R-3
+ W.P.(C) 9006/2021
SSE COMMODITIES PRIVATE LIMITED ..... Petitioner
Through: None.
Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:27.08.2021
22:36:38
versus
INCOME TAX OFFICER WARD 24(1) AND ANR
..... Respondents
Through: Mr. Ruchir Bhatia, Advocate.
+ W.P.(C) 9024/2021
DEVSHI EARTHMOVERS PRIVATE LIMITED ..... Petitioner
Through: Mr. Salil Kapoor, Advocate with Ms.
Ananya Kapoor, Ms. Soumya Singh,
Mr. Sanat Kapoor and Mr. Sumit
Lalchandani, Advocates.
versus
ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL
CIRCLE-8, DELHI & ANR. .... Respondents
Through: Mr. Sunil Agarwal, Advocate with
Mr. Tushar Gupta, Advocate.
+ W.P.(C) 9025/2021
DEVSHI EARTHMOVERS PRIVATE LIMITED .... Petitioner
Through: Mr. Salil Kapoor, Advocate with Ms.
Ananya Kapoor, Ms. Soumya Singh,
Mr. Sanat Kapoor and Mr. Sumit
Lalchandani, Advocates.
versus
ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL
CIRCLE 8, DELHI & ANR. ..... Respondents
Through: Mr. Sunil Agarwal, Advocate with
Mr. Tushar Gupta, Advocate.
Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:27.08.2021
22:36:38
+ W.P.(C) 9026/2021
B R ARORA AND ASSOCIATES PVT. LTD. .... Petitioner
Through: Mr. P. Roychaudhuri, Advocate.
versus
ACIT, CIRCLE 4(2), NEW DELHI & ANR. ..... Respondents
Through: Mr. Sanjay Kumar, Advocate.
Mr. Kunal Sharma, Advocate with
Ms Zehra Khan and Mr. Shubhendu
Bhattacharyya, Advocates.
+ W.P.(C) 9028/2021
RATTAN AND CO (HUF) ..... Petitioner
Through: Mr. Rakesh Gupta, Advocate with
Ms. Somil Agarwal and Ms. Tani
Malik, Advocates.
versus
INCOME TAX OFFICER WARD 47(1),
DELHI-110002 & ORS. ..... Respondents
Through: Mr. Ajit Sharma, Advocate.
+ W.P.(C) 9030/2021
UPPAL CHADHA HI-TECH DEVELOPERS PVT. LTD. (AFTER
MERGER OF SCILLA TOWN PLANNERS PVT. LTD.)
..... Petitioner
Through: Mr. Salil Kapoor, Advocate with Ms.
Ananya Kapoor, Ms. Soumya Singh,
Mr. Sanat Kapoor and Mr. Sumit
Lalchandani, Advocates.
versus
Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:27.08.2021
22:36:38
INCOME TAX OFFICER, WARD 22-3 & ANR. ..... Respondents
Through: Mr. Puneet Rai, Advocate with Ms.
Adeeba Mujahid, Advocate for R-1.
+ W.P.(C) 9032/2021
AJAY SINGHAL ..... Petitioner
Through: Mr. Ajay Singhal, Advocate with Mr.
S Krishnan and Mr. Rakesh Kumar,
Advocates.
versus
INCOME TAX OFFICER & ORS. ..... Respondents
Through: Mr. Abhishek Maratha, Advocate for
IT Department.
+ W.P.(C) 9034/2021
AMBIT SHELTERS LLP ..... Petitioner
Through: Mr. Rohit Jain, Advocate with
Mr.Aniket D. Agrawal, Advocate.
versus
INCOME TAX OFFICER & ORS. ..... Respondents
Through: Mr. Ajit Sharma, Advocate.
Ms. Sunieta Ojha, Advocate for R-3.
+ W.P.(C) 9035/2021
KAUSHAL KUMAR HUF THROUGH ITS KARTA ..... Petitioner
Through: Mr. Amit Kaushik, Advocate.
versus
INCOME TAX OFFICER, WARD 43(6), DELHI ..... Respondent
Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:27.08.2021
22:36:38
Through: Mr. Puneet Rai, Advocate.
+ W.P.(C) 9036/2021
ZOHRA CHEMICALS INDIA PRIVATE LIMITED ..... Petitioner
Through: Mr. Divyanshu Agrawal, Advocate
with Ms. Ritika Chawla, Advocate.
versus
INCOME TAX OFFICER, WARD 27(1), DELHI
& ANR. ..... Respondents
Through: Mr. Ruchir Bhatia, Advocate.
Mr. Kunal Sharma, Advocate with
Ms Zehra Khan and Mr. Shubhendu
Bhattacharyya, Advocates.
+ W.P.(C) 9037/2021
GIRIRAJ TRADING CO PVT LTD THROUGH ITS DIRECTOR
..... Petitioner
Through: Mr. Amit Kaushik, Advocate.
versus
INCOME TAX OFFICER, WARD 10(1), DELHI ..... Respondent
Through: Mr. Ajit Sharma, Advocate.
+ W.P.(C) 9039/2021
VISHWANATH RAO KAKADE ..... Petitioner
Through: None.
versus
INCOME TAX OFFICER, WARD 7(1), DELHI
& ANR. ..... Respondents
Through: Mr. Zoheb Hossain, Advocate with
Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:27.08.2021
22:36:38
Mr. Vipul Agarwal and Mr. Parth
Semwal, Advocates.
+ W.P.(C) 9040/2021
SANJAY BAHETY ..... Petitioner
Through: Mr. Amit Kaushik, Advocate.
versus
INCOME TAX OFFICER, WARD 43(6), DELHI ..... Respondent
Through: Mr. Ruchir Bhatia, Advocate.
+ W.P.(C) 9045/2021
VISHWANATH RAO KAKADE ..... Petitioner
Through: None.
versus
INCOME TAX OFFICER, WARD 7(1), DELHI
& ANR. ..... Respondents
Through: Mr. Zoheb Hossain, Advocate with
Mr. Vipul Agarwal and Mr. Parth
Semwal, Advocates.
+ W.P.(C) 9047/2021 ANKUSH POLY ENGG PVT LTD
THROUGH ITS DIRECTOR
..... Petitioner
Through: Mr. Amit Kaushik, Advocate.
versus
INCOME TAX OFFICER WARD 2-1 DELHI ..... Respondent
Through: Mr. Kunal Sharma, Advocate with
Ms Zehra Khan and Mr. Shubhendu
Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:27.08.2021
22:36:38
Bhattacharyya, Advocates.
+ W.P.(C) 9050/2021
SHAKUNTALAM SECURITIES PRIVATE
LIMITED ..... Petitioner
Through: None.
versus
INCOME TAX OFFICIER WARD NO. 23(1)
& ANR. ..... Respondents
Through: Mr. Sunil Agarwal, Advocate with
Mr. Tushar Gupta, Advocate.
+ W.P.(C) 9052/2021
DIPPY INVESTMENTS PVT. LTD. ..... Petitioner
Through: Mr. Ramanand Roy, Advocate with
Mr. Vikram Kakar, Mr. Mayank
Kouts and Mr. Akshay Bhatia,
Advocates.
versus
ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 7- 1
& ORS. ..... Respondents
Through: Mr. Sanjay Kumar, Advocate.
Ms. Aakanksha Kaul, Advocate with
Mr. Manek Singh, Advocate.
Mr. Kunal Sharma, Advocate with
Ms Zehra Khan and Mr. Shubhendu
Bhattacharyya, Advocates.
Mr. Rajkumar Yadav, Advocate for
R-3.
Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:27.08.2021
22:36:38
+ W.P.(C) 9059/2021
JINDAL FINANCIAL AND INVESTMENT
SERVICES ..... Petitioner
Through: Mr. Ved Jain, Advocate with Ms.
Rich Mishra, Advocate.
versus
ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 52-1
& ORS. ..... Respondents
Through: Mr. Zoheb Hossain, Advocate with
Mr. Vipul Agarwal and Mr. Parth
Semwal, Advocates.
+ W.P.(C) 9060/2021
AMIT MITTAL HUF ..... Petitioner
Through: None.
versus
INCOME TAX OFFICIER WARD NO. 43(6)
& ANR. ..... Respondents
Through: Mr. Puneet Rai, Advocate with Ms.
Adeeba Mujahid, Advocate for R-1.
+ W.P.(C) 9061/2021
VISHWANATH RAO KAKADE ..... Petitioner
Through: None.
versus
INCOME TAX OFFICER, WARD 7(1), DELHI
& ANR. ..... Respondents
Through: Mr. Zoheb Hossain, Advocate with
Mr. Vipul Agarwal and Mr. Parth
Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:27.08.2021
22:36:38
Semwal, Advocates.
+ W.P.(C) 9064/2021
SSE COMMODITIES PRIVATE LIMITED ..... Petitioner
Through: None.
versus
INCOME TAX OFFICER WARD 24(1)
AND ANR ..... Respondents
Through: Mr. Sanjay Kumar, Advocate.
+ W.P.(C) 9066/2021
DOLPHIN MART PRIVATE LIMITED ..... Petitioner
Through: None.
versus
INCOME TAX OFFICER, WARD 7(1), DELHI
& ANR. ..... Respondents
Through: Mr. Sanjay Kumar, Advocate.
Mr. Kunal Sharma, Advocate with Ms
Zehra Khan and Mr. Shubhendu
Bhattacharyya, Advocates.
+ W.P.(C) 9067/2021
MOON MOON BHAGCHANDKA ..... Petitioner
Through: Mr. Pankaj Gupta, Advocate with Ms.
Rimpy Gupta, Advocate.
versus
INCOME TAX OFFICER WARD 28(1) & ANR. ..... Respondents
Through: Ms. Vibhooti Malhotra, Advocate
with Mr. Shailendra Singh, Advocate.
Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:27.08.2021
22:36:38
+ W.P.(C) 9068/2021
MAKHAN CHOR PORTFOLIOS PRIVATE LIMITED
..... Petitioner
Through: Mr. Ved Jain, Advocate with Ms.
Rich Mishra, Advocate.
versus
INCOME TAX OFFICER, WARD 16(1) & ORS. ..... Respondents
Through: Mr. Ajit Sharma, Advocate.
Mr. JPN Shahi, Advocate for R-2.
+ W.P.(C) 9069/2021
SANA TRADING PRIVATE LIMITED ..... Petitioner
Through: Mr. Ved Jain, Advocate with Ms.
Rich Mishra, Advocate.
versus
INCOME TAX OFFICER, WARD 22-3 & ORS. ..... Respondents
Through: Mr. Puneet Rai, Advocate with Ms.
Adeeba Mujahid, Advocate for R-1.
+ W.P.(C) 9070/2021
ARPNA CAPITAL SERVICES PVT LTD ..... Petitioner
Through: Mr. Ved Jain, Advocate with Ms.
Rich Mishra, Advocate.
versus
INCOME TAX OFFICER, WARD 3-1 & ORS. ..... Respondents
Through: Mr. Sanjay Kumar, Advocate.
Mr. Kunal Sharma, Advocate with
Ms Zehra Khan and Mr. Shubhendu
Bhattacharyya, Advocates.
Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:27.08.2021
22:36:38
+ W.P.(C) 9071/2021
CHANDRA BHUSHAN RAY ..... Petitioner
Through: None.
versus
INCOME TAX OFFICER, WARD 54(1), DELHI
& ANR. ..... Respondents
Through: Mr. Sanjay Kumar, Advocate.
Mr. Kunal Sharma, Advocate with
Ms Zehra Khan and Mr. Shubhendu
Bhattacharyya, Advocates.
+ W.P.(C) 9075/2021
DOLPHIN INTERNATIONAL PRIVATE LIMITED ..... Petitioner
Through: None.
versus
INCOME TAX OFFICER, WARD 7(1), DELHI
& ANR. ..... Respondents
Through: Mr. Kunal Sharma, Advocate with
Ms Zehra Khan and Mr. Shubhendu
Bhattacharyya, Advocates.
CORAM:
HON'BLE MR. JUSTICE MANMOHAN
HON'BLE MR. JUSTICE NAVIN CHAWLA
ORDER
% 26.08.2021 These hearing have been conducted through video conferencing.
Signature Not Verified Digitally Signed By:JASWANT SINGH RAWAT Signing Date:27.08.2021 22:36:38CM No. 27953/2021 (Exemption) in WP(C) 8985/2021 CM No. 27955/2021 (Exemption) in WP(C) 8987/2021 CM No. 27958/2021 (Exemption) in WP(C) 8988/2021 CM No. 27974/2021 (Exemption) in WP(C) 8999/2021 CM No. 27978/2021 (Exemption) in WP(C) 9001/2021 CM No. 28004/2021 (Exemption) in WP(C) 9006/2021 CM No. 28081/2021 (Exemption) in WP(C) 9024/2021 CM No. 28083/2021 (Exemption) in WP(C) 9025/2021 CM No. 28085/2021 (Exemption) in WP(C) 9026/2021 CM No. 28089/2021 (Exemption) in WP(C) 9028/2021 CM No. 28093/2021 (Exemption) in WP(C) 9030/2021 CM No. 28096/2021 (Exemption) in WP(C) 9032/2021 CM No. 28101/2021 (Exemption) in WP(C) 9034/2021 CM No. 28103/2021 (Exemption) in WP(C) 9035/2021 CM No. 28105/2021 (Exemption) in WP(C) 9036/2021 CM No. 28107/2021 (Exemption) in WP(C) 9037/2021 CM No. 28112/2021 (Exemption) in WP(C) 9039/2021 CM No. 28114/2021 (Exemption) in WP(C) 9040/2021 CM No. 28125/2021 (Exemption) in WP(C) 9045/2021 CM No. 28132/2021 (Exemption) in WP(C) 9047/2021 CM No. 28167/2021 (Exemption) in WP(C) 9050/2021 CM No. 28170/2021 (Exemption) in WP(C) 9052/2021 CM No. 28189/2021 (Exemption) in WP(C) 9059/2021 CM No. 28191/2021 (Exemption) in WP(C) 9060/2021 CM No. 28193/2021 (Exemption) in WP(C) 9061/2021 CM No. 28202/2021 (Exemption) in WP(C) 9064/2021 CM No. 28205/2021 (Exemption) in WP(C) 9066/2021 CM No. 28207/2021 (Exemption) in WP(C) 9067/2021 CM No. 28209/2021 (Exemption) in WP(C) 9068/2021 CM No. 28211/2021 (Exemption) in WP(C) 9069/2021 CM No. 28213/2021 (Exemption) in WP(C) 9070/2021 CM No. 28215/2021 (Exemption) in WP(C) 9071/2021 CM No. 28223/2021 (Exemption) in WP(C) 9075/2021 Allowed, subject to all just exceptions. Accordingly, applications stand disposed of.
Signature Not Verified Digitally Signed By:JASWANT SINGH RAWAT Signing Date:27.08.2021 22:36:38WP(C) 8985/2021 & CM APPL.27952/2021 WP(C) 8987/2021& CM APPL.27954/2021 WP(C) 8988/2021& CM APPL.27957/2021 WP(C) 8999/2021& CM APPL.27973/2021 WP(C) 9001/2021& CM APPL.27977/2021 WP(C) 9006/2021& CM APPL.28003/2021 WP(C) 9024/2021& CM APPL.28080/2021 WP(C) 9025/2021& CM APPL.28082/2021 WP(C) 9026/2021& CM APPL.28084/2021 WP(C) 9028/2021& CM APPL.28088/2021 WP(C) 9030/2021& CM APPL.28092/2021 WP(C) 9032/2021& CM APPL.28095/2021 WP(C) 9034/2021& CM APPL.28100/2021 WP(C) 9035/2021& CM APPL.28102/2021 WP(C) 9036/2021& CM APPL.28104/2021 WP(C) 9037/2021& CM APPL.28106/2021 WP(C) 9039/2021& CM APPL.28111/2021 WP(C) 9040/2021& CM APPL.28113/2021 WP(C) 9045/2021& CM APPL.28124/2021 WP(C) 9047/2021& CM APPL.28131/2021 WP(C) 9050/2021& CM APPL.28166/2021 WP(C) 9052/2021 WP(C) 9059/2021& CM APPL.28188/2021 WP(C) 9060/2021& CM APPL.28190/2021 WP(C) 9061/2021& CM APPL.28192/2021 WP(C) 9064/2021& CM APPL.28201/2021 WP(C) 9066/2021& CM APPL.28204/2021 WP(C) 9067/2021& CM APPL.28206/2021 WP(C) 9068/2021& CM APPL.28208/2021 WP(C) 9069/2021& CM APPL.28210/2021 WP(C) 9070/2021& CM APPL.28212/2021 WP(C) 9071/2021& CM APPL.28214/2021 WP(C) 9075/2021& CM APPL.28222/2021
1. On 13th July, 2021, this Court in similar writ petitions being W.P.(C) Nos.6442/2021, 6443/2021 and 6451/2021 had issued notices and granted stay of the impugned notices. The relevant portion of the order passed in Signature Not Verified Digitally Signed By:JASWANT SINGH RAWAT Signing Date:27.08.2021 22:36:38 W.P.(C) Nos.6442/2021, 6443/021 and 6451/2021 is reproduced hereinbelow:-
".......Learned counsel for the petitioners states that the impugned notices are invalid in the eyes of law and void from inception as they were issued without following the process of issuance of prior notice under section 148A of the Act. He submits that the impugned notices are invalid as they have been issued under the pre-amended provisions of the Act, which were no longer in force on the date of the impugned notices. He emphasises that the amendments are applicable to all the notices issued under Section 148 of the Act post 01st April, 2021.
Learned counsel for the petitioners states that the impugned notifications issued by the Respondent-2 are ultra vires the Act insofar as they contain the 'explanation' clarifying that the pre-amended Sections 148, 149 and 151 of the Act shall govern the issue of notice under Section 148 post 01st April, 2021. According to him, Section 3(1) of the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 authorizes the Central Government to only extend the time limits and nothing more.
He further states that the respondents cannot indirectly extend the operation of the old provisions of the Act beyond 31st March, 2021 in the guise of a clarification under delegated legislation.
He also relies upon interim stay orders passed by the Bombay High Court as well as by the learned predecessor Division Bench of this Court in Mon Mohan Kohli vs. Assistant Commissioner of Income Tax & Anr., W.P. (C) 6176/2021 dated 07th July, 2021.
Issue Notice. Mr. Sanjay Kumar, Advocate, Mr.Ajit Sharma, Advocate and Mr.Kunal Sharma, Advocate accept notice on behalf of the respondents in W.P.(C) Nos.6442/2021, 6443/2021 and 6451/2021 respectively.
Learned counsel for the respondents state that in the present cases, the time limit for issuing the notices Signature Not Verified Digitally Signed By:JASWANT SINGH RAWAT Signing Date:27.08.2021 22:36:38 under Section 148 of the Act stood expired and, therefore, any action under Section 148 would have been time barred by virtue of the proviso to Section 149(1) of the Act. They submit that by virtue of introduction of Section 3(1) of the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020, the time limit for taking action under Section 148 has been extended till 30th June, 2021. Consequently, according to them, the impugned notifications only provide that as the time limit for issuing notice under Section 148A of the Act has been extended by deemed fiction, the procedure to be followed till 30th June, 2021 would be the old procedure mentioned under the Act. In support of their submission, they also rely upon Section 6 of the General Clauses Act, 1897.
Having heard learned counsel for the parties, this Court is of the prima facie view that the impugned notification is contrary to settled principle of statutory interpretation, namely, that any action taken post the amendment of a procedural section would have to abide by the new procedures stipulated in the amended Act.
Further, this Court is of the prima facie view that by virtue of a notification, which is a delegated legislation, the date for implementation of statutory provision, as stipulated in the Act, cannot be varied or changed.
This Court is also of the prima facie opinion that Section 6 of the General Clauses Act, 1897 offers no assistance to the respondents as the new Section 148A demonstrates an intent 'to destroy' the old procedure.
Consequently, following the interim orders passed by the learned predecessor Division Bench in Mon Mohan Kohli vs. Assistant Commissioner of Income Tax & Anr., W.P. (C) 6176/2021 dated 07th July, 2021 as well as similar interim order passed by the Bombay High Court, this Court directs that there shall be a stay of the operation of the impugned notices dated 09th June, 2021, 30th June, 2020 and 28th June, 2020 passed in W.P. (C) Signature Not Verified Digitally Signed By:JASWANT SINGH RAWAT Signing Date:27.08.2021 22:36:38 6442/2021, 6443/2021 and 6451/2021 respectively.
Let counter-affidavits be filed within three weeks. Rejoinder Affidavits, if any, be filed before the next date of hearing.
List on 28th September, 2021."
2. Consequently, issue notice. Notice is accepted by the counsel for the respondents as mentioned hereinabove. They pray for and are permitted to file their counter-affidavits within three weeks. Rejoinder affidavits, if any, be filed before the next date of hearing.
3. Till further orders, the respondents are restrained from continuing with the reassessment proceedings, in any manner, pursuant to the impugned notices.
4. List along with WP(C) No. 6442/2021 on 28th September, 2021.
5. Ms.Kavita Jha, Advocate and Mr.Sunil Agarwal, Advocate are directed to file their short written submissions on behalf of the petitioner(s) and respondent(s) respectively not exceeding five pages each within four weeks along with the judgments that they wish to rely upon.
6. It is made clear that no adjournment shall be granted on the next date of hearing.
7. The order be uploaded on the website forthwith. Copy of the order be also forwarded to the learned counsel through e-mail.
MANMOHAN, J NAVIN CHAWLA, J AUGUST 26, 2021 TS Signature Not Verified Digitally Signed By:JASWANT SINGH RAWAT Signing Date:27.08.2021 22:36:38