M/S. Ab Sciex Pte. Ltd. v. Assistant Commissioner Of Income Tax & ORS.
$~23.
* IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 13417/2019 and C.M. No. 54437/2019 M/S. AB SCIEX PTE. LTD.
..... Petitioner Through:
Mr.
Deepak Chopra with Ms.
Akansha Aggarwal and Mr. Rohan Khare,Advs.
versus ASSISTANT COMMISSIONER OF INCOME TAX & ORS.
..... Respondent Through:
Mr. Sunil Aggarwal, Mr. Tushar Gupta, Ms. Priya Sarkar and Mr.
Akash Pratap Singh, Advs.
CORAM:
HON'BLE MR. JUSTICE VIPIN SANGHI HON'BLE MR. JUSTICE SANJEEV NARULA
O R D E R
% 20.12.2019 After detailed submissions, learned counsel for the petitioner, on instructions, seeks leave to withdraw the present petition. He, however, further submits that the right of the petitioner to raise the issue of jurisdiction of the Assessing Officer, namely Income Tax Officer, Intl. Taxn. Ward -1(1), Bangalore to issue the notice under Section 148 of the Income Tax, dated 29.11.2019 before the Assessing Officer, who is undertaking the assessment exercise be preserved. It shall be open to the petitioner to raise all its objections before the
Assessing Officer, who shall deal with the same while framing the assessment order. The assessing Officer shall provide, to the petitioner, the sanction for issuance of notice under Section 151. Dismissed as withdrawn with liberty as prayed for. VIPIN SANGHI, J SANJEEV NARULA, J DECEMBER 20, 2019 N.Khanna