KAUSHAL KUMAR AGGARWAL V. THE OFFICER OF INCOME TAX WARD 58(1), DELHI

W.P.(C)/14/2023

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Kaushal Kumar Aggarwal filed a writ petition challenging a notice issued under Section 148 of the Income Tax Act, 1961, by the Income Tax Officer, Ward 58(1), New Delhi, for the Assessment Year 2013-14. The petitioner argued that the notice was issued by an officer lacking jurisdiction, as he resides and conducts business in Noida. However, the Income Tax Officer contended that the petitioner had not updated his address in the PAN records, which still listed an address in Delhi, and thus, the jurisdiction was correctly assumed. The court dismissed the petition, affirming the jurisdiction of the Income Tax Officer in New Delhi.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 670836 (HC-DELHI)
• Appeal Type: Others
• Pronouncement Date: 23-04-2025
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: ABHISHEK MARATHA; APOORV AGARWAL; PARTH SAMWAL; NUPUR SHARMA; GAURAV SINGH; BHANUKARAN JODHA; MUSKAAN GOEL; HIMANSHU GAUR; ARUNIMA DWIVEDI; AARTI GUPTA; RINKI PANWAR; SWATI
• Assessee Lawyers: SUNIL CHOUDHARY
• Keywords: Assessment Year 2013-14; Income Tax; Jurisdiction; Notice; PAN; Permanent Account Number
• Section: 148

Judgement Text

"$~104 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 14/2023 KAUSHAL KUMAR AGGARWAL .....Petitioner Through: Mr. Sunil Choudhary, Advocate. versus THE OFFICER OF INCOME TAX WARD 58(1), DELHI .....Respondent Through: Mr. Abhishek Maratha, SSC; Mr. Apoorv Agarwal, JSC; Mr. Parth Samwal, JSC with Ms. Nupur Sharma, Mr. Gaurav Singh, Mr. Bhanukaran Singh Jodha, Ms. Muskaan Goel, Mr. Himanshu Gaur, Advocates for Revenue. Ms. Arunima Dwivedi, CGSC with Ms. Aarti Gupta, Ms. Rinki Panwar, Ms. Swati, Advocates for UoI. CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE TEJAS KARIA O R D E R % 23.04.2025 1. The petitioner has filed the present petition impugning a notice dated 05.04.2021 issued under Section 148 of the Income Tax Act, 1961 [the Act] in respect of Assessment Year [AY] 2013-14. 2. It is the petitioner’s case that the said notice has been issued by the Assessing Officer [AO] who does not have jurisdiction in the petitioner’s case. The said contention is premised on the basis that the petitioner resides and carries on his business in Noida, Gautam Budh Nagar-201304. The petitioner claims that he is a constituent partner of a firm named Travel Ex India Services and has been regularly filing his returns within the jurisdiction of Noida Income Tax Authorities. 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 30/04/2025 at 16:06:16 3. The AO has filed an affidavit affirming that he has exercised jurisdiction in relation to the petitioner as the petitioner had applied for Permanent Account Number [PAN], disclosing his address as 206, MJ Shopping Centre, 3 Veer Savarkar Block, Shakarpur, Delhi-110092. Pursuant to the said application, the petitioner was allocated a PAN on 18.09.2002 and the petitioner’s recorded address is as stated by him in his application. It is affirmed that the petitioner did not take any steps for migration of his PAN to his new address and there is no automatic procedure for transfer of jurisdiction, on the assessee changing his address. 4. Admittedly, the petitioner had not made any application for change in his recorded address and, therefore, the impugned notice has been issued by the AO exercising jurisdiction in Ward-58(1), New Delhi. 5. Mr. Maratha, learned counsel appearing for the Revenue, also submits that all returns filed online by the petitioner also fall within the jurisdiction of the AO who issued the impugned notice, and the contention that any other AO has exercised jurisdiction in the petitioner’s case is erroneous. 6. In view of the above, we find no merit in the present petition and the same is dismissed. VIBHU BAKHRU, J TEJAS KARIA, J APRIL 23, 2025/sms 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 30/04/2025 at 16:06:16 "