Delhi High Court - Orders
Zte Telecom India Private Limited vs Assistant Commissioner Of Income Tax ... on 28 November, 2024
Author: Vibhu Bakhru
Bench: Vibhu Bakhru, Swarana Kanta Sharma
$~73
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 16430/2024 & CM APPL. 69378/2024
ZTE TELECOM INDIA PRIVATE LIMITED .....Petitioner
Through: Mr. Deepak Chopra, Mr. Harpreet
SinghAjmani and Ms. Ashmita
Sharma, Advocates
versus
ASSISTANT COMMISSIONER OF INCOME
TAX CENTRAL CIRCLE 20 & ORS. .....Respondents
Through: Mr. Indruj Singh Rai, SSC with Mr.
Sanjeev Menon, Mr. Rahul Singh,
JSCs, Mr. Anmol Jagga and Mr.
Prithviraj Dey, Advocate
CORAM:
HON'BLE MR. JUSTICE VIBHU BAKHRU
HON'BLE MS. JUSTICE SWARANA KANTA SHARMA
ORDER
% 28.11.2024
1. The petitioner has filed the present petition inter alia impugning a notice dated 28.08.2024 issued under Section 148 of the Income Tax Act, 1961 (hereafter the Act) for the assessment year (AY) 2016-17. According to the assessee, the said notice has been issued beyond the period of limitation, as the notice under Section 153A of the Act could not be issued on the aforesaid date.
2. The petitioner filed its objections in respect of the said notice on 30.10.2024, on essentially four grounds: (i) that the impugned notice was beyond the period of limitation; (ii) that it was issued without jurisdiction;
(iii) that it is invalid, as it does not mention the valid Document 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 13/12/2024 at 23:44:47 Identification Number; and (iv) that the same is without application of mind.
3. It is the petitioner's grievance that none of those objections have been considered and decided.
4. In view of the above, we consider it apposite to direct the Assessing Officer to consider the objections filed by the petitioner at the threshold, and pass an appropriate order.
5. The petition is disposed of with the aforesaid directions. It is clarified that all rights and contentions of the parties are reserved.
6. Pending application also stands disposed of.
VIBHU BAKHRU, J SWARANA KANTA SHARMA, J NOVEMBER 28, 2024 ns Click here to check corrigendum, if any 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 13/12/2024 at 23:44:47