Vani Commercials Limited V. Income Tax Officer Ward 26(1), Delhi

W.P.(C)/14665/2024

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Vani Commercials Limited filed a petition against the Income Tax Officer Ward 26(1), Delhi, challenging the jurisdiction of the Assessing Officer to issue a notice under Section 148 of the Income Tax Act, 1961, for the assessment year 2020-21. The notice was issued on 22/03/2024. The petitioner argued that the Jurisdictional Assessing Officer lacked the authority to issue the notice following a CBDT notification dated 29/03/2022. The Delhi High Court, referencing a similar case (T.K.S. Builders Pvt. Ltd V. Income Tax Officer Ward 25(3)), found no merit in the jurisdictional challenge and disposed of the petition, allowing the reassessment proceedings to continue but not to be finalized until the next hearing.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 812622 (HC-DELHI)
• Appeal Type: Others
• Pronouncement Date: 16-12-2024
• Assessment Year: misc
• Other Referred Cases: T.K.S. Builders Pvt. Ltd V. Income Tax Officer Ward 25(3)
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: SUNIL AGARWAL; SHIVANSH PANDYA; VIPLAV ACHARYA; PRIYA SARKAR; UTKARSH TIWARI
• Assessee Lawyers: MILIND GAUTAM
• Keywords: Income Tax; Jurisdiction; Quashing notice; Reassessment proceedings
• Section: 148

Judgement Text

"$~79 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 14665/2024 & CM APPL. 61552/2024 VANI COMMERCIALS LIMITED .....Petitioner Through: Mr. Milind Gautam, Advocate versus INCOME TAX OFFICER WARD 26(1), DELHI .....Respondent Through: Mr. Sunil Agarwal, Sr. Standing Counsel with Mr. Shivansh B Pandya, Viplav Acharya, Mr. Priya Sarkar, JSCs and Mr. Utkarsh Tiwari, Advocate CORAM: HON'BLE THE ACTING CHIEF JUSTICE HON'BLE MR. JUSTICE TUSHAR RAO GEDELA O R D E R % 16.12.2024 1. The petitioner has filed the present petition inter alia praying as under:- “a) Pass an order quashing the Impugned Notice bearing no. ITBA/AST/S/148_112023-24/1063161469(1) dated 22/03/2024, issued to the Petitioner under Section 148 of Income Tax Act, 1961for Assessment year 2020-21. b) Pass an order quashing the consequential proceedings as may be initiated by the Income Tax Department to give effect to the Impugned Notice.” 2. The present petition was moved on 21.10.2024 when this Court had passed the following order:- 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 12:02:10 “1. The petitioner has filed the present petition, inter alia, impugning the notice dated 22.03.2024 (hereafter the impugned notice) under Section 148 of the Income Tax Act, 1961 (hereafter the Act) on the ground that the same has been issued by the Jurisdictional Assessing Officer (hereafter the JAO), who has no jurisdiction to issue the same after the Central Board of Direct Taxes (CBDT) notification dated 29.03.2022. 2. Issue notice. 3. The learned counsel for the respondent accepts notice. 4. This Court is informed that a batch of matters involving the similar issue, as involved in the present petition, is now listed for hearing on 16.12.2024. 5. Accordingly, list the present petition also on 16.12.2024. 6. In the meanwhile, the counter-affidavit, if any, be filed within four weeks from date. Rejoinder, if any thereto, be filed before the next date of hearing. 7. The reassessment proceedings pursuant to the impugned notice may continue, however, in case any final order against the petitioner is passed, the same shall not be given effect to, till the next date of hearing.” 3. It is apparent from the order that the petitioner had confined the present petition challenging the jurisdiction of the Assessing Officer to initiate proceedings under Section 148 of the Income Tax Act, 1962. 4. Concededly, the said issue is covered by the decision of this Court in T.K.S. Builders Pvt. Ltd V. Income Tax Officer Ward 25(3); Neutral Citation No. 2024:DHC:8330-DB. 5. Learned counsel for the petitioner requests that its rights to raise further issues before the Income Tax Authorities be left open. It is so directed. 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 12:02:10 6. In view of the above, the present petition is disposed of. VIBHU BAKHRU, ACJ TUSHAR RAO GEDELA, J DECEMBER 16, 2024 yrj 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 12:02:10 "