Pradeep Kumar Agrawalla V. Assistant Commissioner of Income Tax Circle 25 Delhi and Ors

W.P.(C)/17148/2024

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The case involves Pradeep Kumar Agrawalla, the petitioner, who challenged a notice issued by the Assistant Commissioner of Income Tax under Section 148 of the Income Tax Act, 1961, for the assessment year 2013-14. The petitioner argued that the notice was issued beyond the statutory limitation period. The Delhi High Court, referencing previous decisions, confirmed that the period for issuing such notices is ten years from the end of the assessment year in question. Both parties agreed on this interpretation. Consequently, the court set aside the notice as it was issued beyond the allowable time frame.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 796049 (HC-DELHI)
• Appeal Type: Others
• Pronouncement Date: 17-12-2024
• Assessment Year: misc
• Other Referred Cases: Dinesh Jindal v. Assistant Commissioner of Income Tax, Central Circle 20, Delhi & Others, The Pr. Commissioner of Income Tax - Central-1 v. Ojjus Medicare Pvt. Ltd, KAD Housing Private Limited v. Deputy Commissioner of Income Tax Central Circle-6, Delhi
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: SHLOK CHANDRA; NAINCY JAIN; MADHAVI SHUKLA; SUSHANT PANDEY
• Assessee Lawyers: RAKESH GUPTA; SOMIL AGGARWAL; DUSHYANT AGGARWAL
• Keywords: Assessment Year; Limitation; Notice; Writ petition
• Section: 148

Judgement Text

"$~42 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 17148/2024 CM APPL. 72824-25/2024 PRADEEP KUMAR AGRAWALLA .....Petitioner Through: Dr Rakesh Gupta, Mr Somil Aggarwal, Mr Dushyant Aggarwal, Advocates. versus ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 25 DELHI AND ORS .....Respondents Through: Mr Shlok Chandra, SSC, Ms Naincy Jain and Ms Madhavi Shukla, JSCs and Mr Sushant Pandey, Advocate. 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:- “i. Admit and allow the Writ Petition on merits as this Hon’ble Court has full jurisdiction to hear and decide the same; ii. Issue a writ/ order / direction of certiorari or any other appropriate writ/direction/order quashing the impugned notice u/s 148 dated 31.03.2024 for AY 2013-14. iii. Grant ad-interim ex-parte relief in terms of aforementioned prayers staying the effect and operation of the impugned notice u/s 148 dated 31.03.2024 for AY 2013-14 as well as all proceedings initiated pursuant to impugned notice u/s 148 dated 31.03.2024 for AY 2013-14, till the disposal of the present writ petition;” 2. It is the case of the petitioner that impugned notice dated 31.03.2024 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 23/12/2024 at 12:15:34 under Section 148 of the Income Tax Act, 1961 (hereafter the Act) for the assessment year (AY) 2013-14 is beyond the period of limitation. 3. Concededly, this issue is covered in favour of the petitioner by the earlier decision of the Coordinate Bench of this court in Dinesh Jindal v. Assistant Commissioner of Income Tax, Central Circle 20, Delhi & Others: Neutral Citation: 2024: DHC:4554-DB as well as the decisions in the cases of The Pr. Commissioner of Income Tax - Central-1 v. Ojjus Medicare Pvt. Ltd : Neutral Citation : 2024:DHC: 2629-DB and KAD Housing Private Limited v. Deputy Commissioner of Income Tax Central Circle-6, Delhi : Neutral Citation : 2024:DHC:8214-DB. 4. In terms of the aforesaid decisions, the period of ten years is required to be reckoned from the end of the assessment year, which is relevant to the previous year in which the notice under Section 148 of the Act has been issued. 5. The learned counsel appearing for the Revenue concurs with the aforesaid proposition. 6. In view of the above, the present petition is allowed. The impugned notice is set aside as being barred by limitation. 7. The petition is disposed of in the aforesaid terms. Pending applications also stand disposed of. VIBHU BAKHRU, ACJ TUSHAR RAO GEDELA, J DECEMBER 17, 2024 M 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 23/12/2024 at 12:15:34 "