Delhi High Court - Orders
Rps Infrastructure Limited vs Assistant Commissioner Of Income Tax, ... on 29 March, 2022
Author: Manmohan
Bench: Manmohan, Manoj Kumar Ohri
$~34
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 4874/2022
RPS INFRASTRUCTURE LIMITED ..... Petitioner
Through Mr. Ved Jain, Advocate.
versus
ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-19(1)
& ORS. ..... Respondents
Through Mr. Sanjay Kumar, Advocate.
CORAM:
HON'BLE MR. JUSTICE MANMOHAN
HON'BLE MR. JUSTICE MANOJ KUMAR OHRI
ORDER
% 29.03.2022
CM APPL.14610/2022
Exemption allowed, subject to all just exception. Accordingly, the present application stands disposed of. W.P.(C) 4874/2022 & CM APPL.14609/2022 Present writ petition has been filed challenging the notice dated 30th March, 2021 issued under Section 148 of the Income Tax Act, 1961 ['the Act'] for the Assessment Year 2014-15 as well as the order dated 3rd January, 2022 issued by Respondent No. 1 disposing of the objections filed by the Petitioner.
Learned counsel for the petitioner states that the primary ground for issuance of impugned notice dated 30th March, 2021 is the non-deduction of TDS in respect of payment of External Development Charges [EDC] to Signature Not Verified Digitally Signed By:KRISHNA BHOJ Signing Date:30.03.2022 16:41:29 Haryana Urban Development Authority [HUDA]. He states that the petitioner was issued a Show Cause Notice under Section 201(1)/201(1A) of the Act to treat the Petitioner as an assessee in default. He further states that the petitioner challenged the said Show Cause Notice by way of a writ petition being W.P.(C) 3850/2021, wherein, this Court, vide order dated 23rd March, 2021, issued notice and granted interim relief to the Petitioner.
Issue notice.
Mr. Sanjay Kumar, learned counsel accepts notice on behalf of the respondents. He prays for and is permitted to file a counter affidavit within four weeks. Rejoinder affidavit, if any, be filed before the next date of hearing.
Though the Assessing Officer is permitted to pass a re-assessment order, yet it is directed that the same shall not be given effect to and the same shall be subject to further orders to be passed by this Court.
List on 28th April, 2022.
MANMOHAN, J MANOJ KUMAR OHRI, J MARCH 29, 2022 AS Signature Not Verified Digitally Signed By:KRISHNA BHOJ Signing Date:30.03.2022 16:41:29