Shakuntalam Securities Pvt. Ltd. V. Income Tax Officer Ward 23(1) & Ors.

W.P.(C)/12171/2024

AI Insights

The case involves Shakuntalam Securities Pvt. Ltd., the petitioner, who sought to challenge notices and orders issued under various sections of the Income Tax Act, 1961, pertaining to the assessment year 2017-18. The petitioner contended that due to inadvertence, they failed to respond to an initial notice under Section 148A(b), which led to a final order of assessment and subsequent notices. The court noted that there was no allegation that the initial notice was not served and thus found no grounds to entertain the writ petition. The matter was disposed of, allowing the petitioner to raise their contentions before the AO.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 808244 (HC-DELHI)
• Appeal Type: Others
• Pronouncement Date: 02-09-2024
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: SUNIL AGARWAL; SHIVANSH PANDYA; VIPLAV ACHARYA; UTKARSH TIWARI
• Assessee Lawyers: SURBHI CHANDRA
• Keywords: Assessment Order; Income Tax; Notice; Writ of Certiorari; Writ of prohibition
• Section: 148; 142(1); 148A(b); 148A(d)

Judgement Text

"$~63 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 12171/2024 SHAKUNTALAM SECURITIES PVT. LTD. .....Petitioner Through: Ms. Surbhi Chandra, Adv. versus INCOME TAX OFFICER WARD 23(1) & ORS. .....Respondents Through: Mr. Sunil Agarwal, SSC with Mr. Shivansh Pandya, Mr. Viplav Acharya, Mr. Utkarsh Tiwari, Advs. CORAM: HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE RAVINDER DUDEJA % 02.09.2024 O R D E R Allowed, subject to all just exceptions. CM APPL. 50645/2024 Application shall stand disposed of. 1. This writ petition has been preferred seeking the following reliefs:- W.P.(C) 12171/2024 & CM APPL. 50644/2024 (Stay) “A. That this Hon'ble Court may be pleased to issue a writ of CERTIRARI or a writ in the nature of CERTIORARI or any other appropriate WRIT, order or direction or order setting aside the impugned order passed under section 148A(d) of the act dated 05/03/2024 for A.Y. 2017-18 and the impugned notice issued under section 148A(b) dated 12.02.2024 and the of it act and notice dated 15/07/2024 under section 142(1) of the income tax Act, B. That this Hon'ble court be pleased to issue a writ of prohibition or a writ in the nature of prohibition or any other appropriate writ, order or direction under Article 226 of the Constitution of India prohibiting Respondents from taking any steps in furtherance of the said notice under section 148A(B) of the Act, dated 12/02/2024 order under section 148A(d) of the Act, dated 05/03/2024 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 06/09/2024 at 15:35:56 C. That pending the hearing and final disposal of the present petition, this honorable court may be pleased to stay the operation of the said notice under section 148 of the Act dated 05/03/2024 annexed as ANNEXURE-C and show cause notice under section 148A(b) of the Act dated 12/02/2024 annexed as ANNEXURE-B D. For add interim reliefs in terms of prayers above E. For costs of the petition and F. For such further and other reliefs as the nature and circumstances of the case may require.” 2. As is manifest from the record, the notice under Section 148A(b) of the Income Tax Act, 19611 was issued on 12 February 2024. Since the petitioner had neither filed a response to the same nor sought any adjournment, the Assessing Officer2 3. Before us, it is contended by learned counsel for the writ petitioner, that due to inadvertence the e-mail communication could not be attended to and thus there was a failure on the part of the assessee to file a response. proceeded to frame a final order of assessment under Section 148A(d) on 05 March 2024 and which consequently saw the issuance of a notice under Section 148 of the same date. 4. We however note that there is no allegation in the writ petition that the original notice under Section 148A(b) did not stand duly served via post. 5. In that view of the matter, and bearing in mind the issues of fact which are sought to be canvassed before us, we find no justification to entertain the challenge. 6. Accordingly, we dispose of the writ petition with liberty reserved to the writ petitioner to raise all contentions and objections 1 Act 2 AO 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 06/09/2024 at 15:35:56 before the AO, who may duly examine the same and pass such further orders as may be warranted in the facts and circumstances of the case. 7. All rights and contentions of respective parties are kept open. YASHWANT VARMA, J. RAVINDER DUDEJA, J. SEPTEMBER 2, 2024/neha 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 06/09/2024 at 15:35:56 "