SH. KULDEEP RAI CHAWLA & ORS. V. DEPUTY COMMISSIONER OF INCOME-TAX & ORS.

W.P.(C)/2931/2020

AI Insights

The case involves multiple writ petitions filed by Sh. Kuldeep Rai Chawla, Smt. Namrata Chawla, and Sh. Amanveer Singh against the Deputy Commissioner of Income Tax, Circle-5, concerning the review petitions filed by the petitioners. The primary legal issue revolves around the procedural fairness and the substantive decisions made by the Income Tax Department in the review petitions. The petitioners, represented by a team of senior advocates, challenged the decisions of the Income Tax Department, seeking a judicial review of the administrative decisions affecting their tax liabilities and related matters. The court's decision emphasizes the need for a fair hearing and a reasoned decision by the tax authorities, reflecting principles of natural justice.

• Counselvise Citation: [2020] 140 COUNSELVISE.COM (IT) 726299 (HC-DELHI)
• Appeal Type: Others
• Pronouncement Date: 20-03-2020
• Assessment Year: misc
• Result in Favour of: Partly Allowed
• Court: HIGH COURT
• Department Lawyers: RUCHIR BHATIA; SHLOK CHANDRA; MADHURA; NAVEEN KUMAR
• Assessee Lawyers: AJAY VOHRA; KIRTI UPPAL; KAVITA JHA; VAIBHAV KULKAMI; UDIT NARESH
• Keywords: Income Tax; Review petition; Speaking order

Judgement Text

"$-8 to 13 + IN THE HIGH COURT OF DELHI AT NEW DELHI W.P.(C) 2922/2020, CM APPL. Nos. 10157/2020 & 10158/2020 SH.KULDEEPRAICHAWLA Through Mr. Ajay Vohra, Senior Advocate with A4r. Kirti Uppal, Senior Advocate along with Ms. Kavita Jha, Mr. Vaibhav Kulkami and Mr. Udit Naresh, Advocates. versus 9 + DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-5 &ORS. Respondents Through Mr. Ruchir Bhatia, Senior Standing Counsel with Mr. Shlok Chandra, Standing Counsel along with Ms. Madhura M.N., Advocate and Mr. Naveen Kumar, DCIT, Central Circle -5. W.P.(C) 2923/2020, CM APPL. Nos. 10162/2020 & 10163/2020 SMT. NAMRATA CHAWLA Petitioner Through Mr. Ajay Vohra, Senior Advocate with Mr. Kirti Uppal, Senior Advocate along with Ms. Kavita Jha, Mr. Vaibhav Kulkami and Mr. Udit Naresh, Advocates. versus DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-5 &ORS. Respondents Through Mr. Ruchir Bhatia, Senior Standing Counsel with Mr. Shlok Chandra, Standing Counsel along with Ms. Madhura M.N., Advocate and Mr. Naveen Kumar, DCIT, Central Circle -5. 10 + W.P.(C) 2925/2020, CM APPL. Nos. 10166/2020 & 10167/2020 SH.AMANVEER SINGH petiWr Through Mr. Ajay Vohra, Senior Advocate with Mr. Kirti Uppal, Senior Advocate along with Ms. Kavita Jha, Mr. Vaibhav Kulkami and Mr. Udit Naresh, Advocates. versus DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-5 &ORS. Respondents Through Mr. Ruchir Bhatia, Senior Standing . Counsel with Mr. Shlok Chandra, Standing Counsel along with Ms. Madhura M.N., Advocate and Mr. Naveen Kumar, DCIT, Central Circle -5. 11 + W.P.(C) 2926/2020, CM APPL. Nos. 10169/2020 & 10170/2020 SMT. NAMRATA CHAWLA Petitioner Through Mr. Ajay Vohra, Senior Advocate with Mr. Kirti Uppal, Senior Advocate along with Ms. Kavita Jha, Mr. Vaibhav Kulkami and Mr. Udit Naresh, Advocates. versus DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-5 &ORS. Respondents Through Mr. Ruchir Bhatia, Senior Standing Counsel with Mr. Shlok Chandra, Standing Counsel along with Ms. Madhura M.N., Advocate and Mr. Naveen Kumar, DCIT, Central Circle -5. 12 + W.P.(C) 2929/2020, CM APPL. Nos. 10175/2020 & 10176/2020 SH. KULDEEP RAI CUAWLA & ORS. Petitioners Through Mr. Ajay Vohra, Senior Advocate with Mr. Kirti Uppal, Senior Advocate along with Ms. Kavita Jha, Mr. Vaibhav Kulkami and Mr. Udit Naresh, Advocates. versus DEPUTY COMMISSIONER OF INCOME TAX &ORS. Respondents Through Mr. Ruchir Bhatia, Senior Standing Counsel with Mr. Shlok Chandra, Standing Counsel along with Ms. Madhura M.N., Advocate and Mr. Naveen Kumar, DCIT, Central Circle -5. 13 + W.P.(C) 2931/2020, CM APPL. Nos. 10179/2020 & 10180/2020 SH. KULDEEP RAI CHAWLA & ORS. Petitioners Through Mr. Ajay Vohra, Senior Advocate with Mr. Kirti Uppal, Senior Advocate along with Ms. Kavita Jha, Mr. Vaibhav Kulkami and Mr. Udit V Naresh, Advocates. versus DEPUTY COMMISSIONER OF INCOME TAX &ORS. Respondents Through Mr. Ruchir Bhatia, Senior Standing Counsel with Mr. Shlok Chandra, Standing Counsel along with Ms. Madhura M.N., Advocate and Mr. Naveen Kumar, DCIT, Central Circle -5. CORAM: HON'BLE MR. JUSTICE SIDDHARTH MRIDUL HON'BLE MR. JUSTICE TALWANT SINGH ORDER % 20.03.2020 Having heard learned counsel appearing on behalf of the parties, the present writ petitions are disposed of with the following directions (a) The Principal Commissioner, Income Tax Department, shall decide the review petitions, filed on behalf of the petitioners herein, after affording the latter an opportunity of being heard, by way of a speaking order within a period of four weeks from today. (b) The Income Tax Department shall not enforce the decision taken on the petitioners' review petitions, if they are adverse to the latter, for two weeks, after supplying them with copies thereof. (c) The petitioners shall file an undertaking before this Court within a period of two working days, to the effect that they will not alienate the movable or immovable assets upto Rs.lO crores, in the meantime. With the above directions, the present petitions are disposed of accordingly. Pending applications also stand disposed of. A copy of this Order be given dasti under signature of Court Master to the learned counsel appearing on behalf of the parties. MARCH 20, 2020 as l' n . SIDBHARTH MRIDUL, "