Delhi High Court - Orders
Bptp Limited vs Chief Commissioner Of Income Tax ... on 18 September, 2024
Author: Yashwant Varma
Bench: Yashwant Varma
$~372
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 13068/2024 & CM APPL. 54530/2024 (Interim Relief)
BPTP LIMITED .....Petitioner
Through: Mr. Piyush Kaushik and Mr.
Tanveer Zaki, Advs.
versus
CHIEF COMMISSIONER OF INCOME TAX CENTRAL-
2,NEW DELH & ANR. .....Respondents
Through: Mr. Gaurav Gupta, SSC along
with Mr. Shivendra Singh and
Mr. Yojit Pareek, JSCs.
CORAM:
HON'BLE MR. JUSTICE YASHWANT VARMA
HON'BLE MR. JUSTICE RAVINDER DUDEJA
ORDER
% 18.09.2024 CM APPL. 54531/2024 (Ex.) Allowed, subject to all just exceptions.
The application stands disposed of.
W.P.(C) 13068/2024 & CM APPL. 54530/2024 (Interim Relief)
1. Notice. Since the respondents are represented by Mr. Gupta, let a reply be filed within a period of four weeks from today. The petitioner shall have two weeks therefrom to file a rejoinder affidavit.
2. Prima facie, we find ourselves unable to sustain the reassessment action for Assessment Year ['AY'] 2016-17, bearing in mind the principles which have come to be enunciated in Manju Somani vs. Income-tax Officer and Others [2024 SCC OnLine Del 5292]. Matter requires consideration.
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 23/09/2024 at 21:14:49
3. We accordingly and till the next date of listing, restrain the respondents from taking further steps pursuant to the impugned notice issued under Section 148 of the Income Tax Act, 1961 ['Act'] dated 31 August 2024.
4. Let the matter be called again on 14.01.2025.
YASHWANT VARMA, J RAVINDER DUDEJA, J SEPTEMBER 18, 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 23/09/2024 at 21:14:49