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Delhi High Court - Orders

Ernst And Young (Emeia) Services ... vs Assistant Commissioner Of Income Tax, ... on 16 November, 2023

                                          $~3
                                          *           IN THE HIGH COURT OF DELHI AT NEW DELHI
                                          +           W.P.(C) 14248/2023 & C.M.No.56341/2023
                                                      ERNST AND YOUNG (EMEIA) SERVICES LIMITED
                                                                                                  ..... Petitioner
                                                                   Through: Mr.Kamal Sawhney with Mr.Nikhil
                                                                            Agarwal and Mr.Nishank Vashistha,
                                                                            Advocates.
                                                                   versus

                                                      ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE INT.
                                                      TAXATION- 1(2)(2), NEW DELHI                 ..... Respondent
                                                                     Through: Mr.Sunil Agarwal, senior standing
                                                                               counsel with Mr.Shivansh B.Pandya
                                                                               and Mr.Utkarsh Tiwari, Advocates.
                                                      CORAM:
                                                      HON'BLE THE ACTING CHIEF JUSTICE
                                                      HON'BLE MS. JUSTICE MINI PUSHKARNA
                                                                          ORDER

% 16.11.2023

1. Present writ petition has been filed for issuance of a writ or order or directions to the respondent for quashing the impugned notice dated 30th March, 2022 issued under Section l48A(b) of the Income Tax Act, 1961 (the 'Act') and the impugned order dated 13th April, 2022 passed under Section l48A(d) of the Act as well as the impugned notice dated 09th August, 2023 issued under Section 142(1) of the Act, on account of being barred by limitation as per Section 149(1)(a) of the Act.

2. Issue notice. Mr.Sunil Agarwal, learned senior standing counsel accepts notice on behalf of the respondent-Revenue. 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.

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 18/11/2023 at 21:19:02

3. List on 10th January, 2024.

4. It is made clear that an endeavour shall be made to dispose of the present writ petition on the next date of hearing.

THE ACTING CHIEF JUSTICE MINI PUSHKARNA, J NOVEMBER 16, 2023 KA 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 18/11/2023 at 21:19:02