Delhi High Court - Orders
Minakshi Aggarwal vs Income Tax Officer Ward 60 1, Delhi & Ors on 23 May, 2023
Author: Rajiv Shakdher
Bench: Rajiv Shakdher
$~86
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 7052/2023 & CM Nos.27424-25/2023
MINAKSHI AGGARWAL ..... Petitioner
Through: Mr Sachit Jolly, Ms Soumya Singh,
Ms Disha Jham and Mr Sohum Dua,
Advs.
versus
INCOME TAX OFFICER WARD 60 1, DELHI & ORS Respondents
Through: Mr Abhishek Maratha, Sr Standing
Counsel with Mr Akshat Singh,
Standing Counsel.
CORAM:
HON'BLE MR. JUSTICE RAJIV SHAKDHER
HON'BLE MR. JUSTICE GIRISH KATHPALIA
ORDER
% 23.05.2023 [Physical Hearing/Hybrid Hearing (as per request)] CM No.27425/2023
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) 7052/2023 & CM No.27424/2023 [Application filed on behalf of the petitioner seeking interim relief]
2. This writ petition concerns Assessment Year (AY) 2016-17.
3. Mr Sachit Jolly, who appears on behalf of the petitioner, says that, apart from anything else, the reassessment proceedings are flawed for the following reasons:
(i) First, the petitioner was issued no consequential notice under Section 148 of the Income Tax Act, 1961 [in short, "Act"].
W.P.(C) 7052/2023 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 23:08:37
(ii) Second, the reassessment proceedings did not have approval of the specified authority.
4. Issue notice.
4.1 Mr Abhishek Maratha, learned senior standing counsel, accepts notice on behalf of the respondents/revenue.
5. Counter-affidavit will be filed within 10 days. 5.1 Rejoinder thereto, if any, will be filed at least five days before the next date of hearing.
6. List the matter on 07.07.2023.
7. Counsel for the petitioner informs us that no assessment order has been passed, as yet.
7.1 The statement of the counsel is taken on record.
8. Since the objection raised goes to the root of the jurisdiction of the Assessing Officer (AO) to commence the reassessment proceedings, like in other connected matters, there shall be, for the moment, a stay on the continuation of the reassessment proceedings till further directions of the court.
9. Parties will act based on the digitally signed copy of the order.
RAJIV SHAKDHER, J GIRISH KATHPALIA, J MAY 23, 2023 aj Click here to check corrigendum, if any W.P.(C) 7052/2023 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 23:08:37