Harsimrat Investments Pvt. Limited V. Income Tax Officer, Ward 11(1) Delhi & ANR

W.P.(C)/14752/2024

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Harsimrat Investments Pvt. Limited filed a petition against the Income Tax Officer, Ward 11(1) Delhi, challenging the notice and subsequent order issued under Sections 148A(b) and 148A(d) of the Income Tax Act, 1961, for the assessment year 2018-19. The petitioner sought to quash these notices and orders, arguing that the actions taken were unwarranted. The controversy was found to be identical to a previously disposed case, MPS Exim Private Ltd. vs. Income Tax Officer, leading both parties to agree on a similar resolution. Consequently, the court decided to set aside the impugned order and remand the matter to the AO for fresh consideration.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 796051 (HC-DELHI)
• Appeal Type: Others
• Pronouncement Date: 17-12-2024
• Assessment Year: misc
• Other Referred Cases: MPS Exim Private Ltd. vs. Income Tax Officer, Ward 17(1) Delhi & Anr., M/s Dhiru Builders and Promoters Pvt. Ltd.
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: SIDDHARTHA SINHA; ANUJA PETHIA; ANU PRIYA NISHA MINZ; SRIKANT SINGH
• Assessee Lawyers: RUCHESH SINHA; MONALISA MAITY
• Keywords: Assessment year 2018-19; Income Tax; Remand to AO; Quash notice
• Section: 148; 148A(b); 148A(d)

Judgement Text

"$~87 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 14752/2024 & CM APPL. 61954/2024 HARSIMRAT INVESTMENTS PVT. LIMITED .....Petitioner Through: Mr. Ruchesh Sinha and Ms. Monalisa Maity, Advocates versus INCOME TAX OFFICER, WARD 11(1) DELHI & ANR .....Respondent Through: Mr. Siddhartha Sinha, SSC, Ms. Anuja Pethia, JSC, Ms. Anu Priya Nisha Minz and Mr. Srikant Singh, Advocates CORAM: HON'BLE THE ACTING CHIEF JUSTICE HON'BLE MR. JUSTICE TUSHAR RAO GEDELA O R D E R % 17.12.2024 1. The petitioner has filed the present petition inter alia praying as under:- “a) That this Hon’ble High Court be pleased to quash the impugned notice dated 08.08.2024 issued U/s 148A(b), the order dated 30.08.2024 passed U/s 148A(d) for the A.Y. 2018- 19 and the consequential notice dated 30.08.2024 issued U/s 148 of the Income Tax Act, 1961 against the Petitioner for the A.Y. 2018-19; b) That this Hon’ble High Court be pleased to pass a writ of and/or order and/or direction in the nature of prohibition commanding Respondents to forebear from giving effect to and/or taking any step whatsoever pursuant to and/or in 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 24/12/2024 at 11:59:42 furtherance of the said purported notice under section 148 of the Income Tax Act 1961 and/or in any proceedings initiated thereunder for the A.Y 2018-19;” 2. Learned counsel for the parties state that the controversy involved in the present petition is identical to the one involved in W.P.(C) 13528/2024 captioned MPS Exim Private Ltd. vs. Income Tax Officer, Ward 17(1) Delhi & Anr., which has been disposed of by a separate order remanding the matter to the AO for considering afresh. The learned counsel for the parties submit that a similar order be passed in this petition as well. They submit that the order dated 30.08.2024 passed under Section 148A(d) of the Income Tax Act, 1961 (hereafter the Act) in respect of assessment year (AY) 2018- 19 be set aside and the matter be remanded to the Assessing Officer (AO) to consider afresh. 3. In view of the above, the impugned order dated 30.08.2024 passed under Section 148A(d) of the Act, is set aside and the matter is remanded to the AO to be considered afresh, in the light of the averments made in the present petition as well as in the light of the orders passed in the case of M/s Dhiru Builders and Promoters Pvt. Ltd. 4. The petition is disposed of in the aforesaid terms. Pending application is also disposed of. VIBHU BAKHRU, ACJ TUSHAR RAO GEDELA, J DECEMBER 17, 2024 Aj 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 24/12/2024 at 11:59:42 "