Vipul Goel V. Income Tax Officer Ward 34 5 Delhi

W.P.(C)/13659/2024

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The case involves Vipul Goel, the petitioner, challenging the legality of a notice and order issued under Sections 148 and 148A(d) of the Income Tax Act, 1961, by the Income Tax Officer, Ward 34 5, Delhi, for the assessment year 2018-19. The petitioner argued that the Jurisdictional Assessing Officer did not have the authority to issue the notice due to a CBDT notification on e-Assessment. Furthermore, the petitioner contended that he was not given sufficient opportunity to respond to the notice under Section 148A(b). The court dismissed the petition, referencing a prior decision that covered the jurisdictional issue against the petitioner and noting that the petitioner had been given adequate time to respond to the notice.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 675994 (HC-DELHI)
• Appeal Type: Others
• Pronouncement Date: 17-12-2024
• 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: Revenue
• Court: HIGH COURT
• Keywords: Certiorari; Certiorari; E-assessment; Illegal notice; Income Escaping Assessment Scheme; Jurisdiction; Quashing order
• Section: 148; 148A(b); 148A(d)

Judgement Text

"$~82 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 13659/2024 & CM APPL. 57250/2024 VIPUL GOEL .....Petitioner Through: Appearance not given versus INCOME TAX OFFICER WARD 34 5 DELHI .....Respondent Through: 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) Issue writ in the nature of Certiorari for quashing Order under Section 148A(d) of the Act dated 31.08.2024 (Annexure P- 4) and Notice issued under Section 148 of the act dated 31.08.2024 (Annexure P-5) by the Respondent being illegal and contrary to the provisions of the Income tax Act, 1961; for assessment year 2018-19.” 2. The principal ground on which the petitioner has challenged the notice under Section 148 of the Income Tax Act, 1961 (hereafter the Act) is that the same is issued by the Jurisdictional Assessing Officer (JAO). According to the petitioner, the said JAO did not have the jurisdiction to issue the said notice in view of the notification dated 29.03.2022 issued by Central Board of Direct Taxes (CBDT) for framing the e-Assessment of 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 12:02:17 Income Escaping Assessment Scheme, 2022. The petitioner also claims that he did not have sufficient opportunity to respond to the notice dated 18.08.2024 issued under Section 148A(b) of the Act. 3. Insofar as the petitioner’s challenge regarding the jurisdiction of the Assessing Officer (AO) is concerned, the said issue stands covered against the petitioner by a decision of the Coordinate Bench of this Court in T.K.S. Builders Pvt. Ltd V. Income Tax Officer Ward 25(3); Neutral Citation No. 2024:DHC:8330-DB. 4. Insofar as the petitioner’s contention that he had not been afforded sufficient time to file the response to the notice issued under Section 148A(d) of the Act is concerned, the said contention is unmerited. The petitioner was granted seven days’ time to respond to the said notice as stipulated under Section 148A(b) of the Act. 5. It is also pertinent to note that the petitioner had sought further three days’ time by a letter dated 26.08.2024 for filing a response to the said notice. However, he had failed file a response within the said period as well. 6. The impugned order under Section 148A(d) of the Act was passed on 31.08.2024 and the petitioner had not filed his response till the said date. 7. In view of the above, the present petition is dismissed. VIBHU BAKHRU, ACJ TUSHAR RAO GEDELA, J DECEMBER 17, 2024 Aj 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 12:02:17 "