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Louis Dreyfus Company India Private ... vs Deputy Commissioner Of Income Tax ... on 10 November, 2022

Author: Manmohan

Bench: Manmohan, Manmeet Pritam Singh Arora

                              $~44
                              *      IN THE HIGH COURT OF DELHI AT NEW DELHI
                              +      W.P.(C) 15381/2022
                                     LOUIS DREYFUS COMPANY INDIA PRIVATE LIMITED
                                                                                  ..... Petitioner
                                                  Through: Mr. S. Vasudevan with Mr. Karanjot
                                                           Singh and Ms. Snehal Shukla,
                                                           Advocates

                                                        versus

                                     DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 13(1) &
                                     ORS.                                   ..... Respondents
                                                 Through: Mr. Ajit Sharma, Advocate

                                     CORAM:
                                     HON'BLE MR. JUSTICE MANMOHAN
                                     HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA
                                                        ORDER

% 10.11.2022 CM APPL.47799/2022 Exemption allowed, subject to all just exceptions. Accordingly, the present application stands disposed of. W.P.(C) 15381/2022 & CM APPL. .47798/2022 Present writ petition has been filed challenging the order dated 24th August, 2022 passed by the Respondent No.1 under Section 143(3) read with Section 144C(13) of the Income Tax Act, 1961 ( for short 'Act'), the penalty notice dated 24th August, 2022 issued under Section 274 read with Section 270A of the Act and the directions dated 20th June, 2022 issued by Respondent No.2 under Section 144C(5) of the Act for the Assessment Year 2018-19.

Learned counsel for the petitioner states that the impugned direction was issued vide letter dated 20th June, 2022 and the same was uploaded on the ITBA portal vide the letter dated 24th June, 2022. He submits that the petitioner was of the belief that the impugned direction having been uploaded on the ITBA portal on 24th June, 2022 was received by respondent no.1 on 24th June 2022, and accordingly, the respondent no.1 was under a statutory obligation to complete the assessment and pass the assessment order by 31st July, 2022. He, however, states that the respondent no.1 passed the impugned assessment order on 24th August, 2022 i.e. after the expiry of limitation prescribed in Section 144C(13) of the Act.

Issue notice.

Mr. Ajit Sharma, learned counsel accepts notice on behalf of the respondents. He prays for and is permitted to file a counter affidavit. Rejoinder affidavit, if any, be filed before the next date of hearing.

List on 10th February, 2023.

Till further orders, no coercive proceeding shall be taken against the petitioner in pursuance to the impugned order.

MANMOHAN, J MANMEET PRITAM SINGH ARORA, J NOVEMBER 10, 2022 AS Signature Not Verified Digitally Signed By:JASWANT SINGH RAWAT Signing Date:11.11.2022 18:37:02