Delhi High Court - Orders
M/S Globe Agencies vs Assistant Cit New Delhi & Ors & Ors on 17 November, 2022
Author: Manmohan
Bench: Manmohan, Manmeet Pritam Singh Arora
$~24
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 8182/2018
M/S GLOBE AGENCIES ..... Petitioner
Through: Mr. R. Santhanam and Mr.Arjun
Prasad, Advocates.
versus
ASSISTANT CIT NEW DELHI & ORS & ORS. ..... Respondents
Through: Mr. Ruchir Bhatia, Senior Standing
Counsel for Revenue.
CORAM:
HON'BLE MR. JUSTICE MANMOHAN
HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA
ORDER
% 17.11.2022 Learned counsel for the Petitioner states that the Income Tax Appellate Tribunal ('ITAT') vide its order dated 26th November, 2021 has set aside the direction given by the Commissioner of Income Tax (Appeals) ['CIT(A)'] to take action under Sections 147 and 148 read with Section 150 of the Income Tax Act, 1961 ('the Act') vide order dated 20th September, 2017.
Since the impugned reassessment proceedings had been initiated in pursuance to the aforesaid directions given by the CIT(A), the present writ petition has become infructuous and is disposed of accordingly. However, in the event, the Respondent-Revenue challenges the order of the ITAT dated 26th November, 2021, the Petitioner shall be at liberty to take appropriate steps in accordance with law.
Signature Not Verified Digitally Signed By:JASWANT SINGH RAWAT Signing Date:18.11.2022 20:27:03With the aforesaid liberty, the present writ petition stands disposed of.
MANMOHAN, J MANMEET PRITAM SINGH ARORA, J NOVEMBER 17, 2022 j Signature Not Verified Digitally Signed By:JASWANT SINGH RAWAT Signing Date:18.11.2022 20:27:03