Shanju Rani v. Union Of India & ORS.

$~7-28 & 30-33 * IN THE HIGH COURT OF DELHI AT NEW DELHI W.P.(C) 4098/2023 SHANJU RANI Mr. Mani Bhadra Jain & Mr.

Abhuday Sharma, Advs.

UNION OF INDIA & ORS.

Mr. Kavindra Gill, SPC for Resp./ UOI.

Mr. Sunil Agarwal, SSC with Mr. Shivansh B. Pandya, JSC & Mr. Utkarsh Tiwari, Adv.

W.P.(C) 4743/2023 YOGEN KHOSLA Mr. Mani Bhadra Jain & Mr.

Abhuday Sharma, Advs.

UNION OF INDIA & ORS.

Mr. Kunal Sharma, Adv. for Resp./ Revenue.

Mr Kunal Sharma, SSC with Ms Zehra Khan and Mr Shubhendu Bhattacharya, Advs.

W.P.(C) 4839/2023 SUNIL KUMAR Mr. Mani Bhadra Jain & Mr.

Abhuday Sharma, Advs.

UNION OF INDIA & ORS.

Mr. Manish Kumar, SPC for Resp./ UOI.

Mr. Shailendera Singh, SSC The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.

with Ms. Dacchita Shahi & Ms.

Anuja Pethia, Advs.

W.P.(C) 4862/2023 & CM APPL.4313/2024 (60 Days Delay in C.A.) MANOJ MITTAL HUF Mr. Mani Bhadra Jain & Mr.

Abhuday Sharma, Advs.

UNION OF INDIA & ORS.

Mr. Akash Vajpai, SPC for Resp./ UOI.

Mr. Vipul Agrawal, SSC with Ms. Sakshi Shairwal & Mr.

Gibran Naushad, St. Counsels.

W.P.(C) 4877/2023 ANJU KHOSLA Mr. Mani Bhadra Jain & Mr.

Abhuday Sharma, Advs.

UNION OF INDIA & ORS.

Mr. Vardhman Kaushik & Ms.

Sanjana Mehrotra, Advs. for Resp./ UOI.

Mr. Puneet Rai, SSC with Mr.

Ashvini Kumar & Mr. Rishabh Nangia, St. Counsels.

W.P.(C) 4881/2023 SANJAY BANSAL Mr. Kapil Goel & Mr. Sandeep Goel, Advs.

The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.

INCOME TAX OFFICER WARD 43(1) Mr. Puneet Rai, SSC with Mr.

Ashvini Kumar & Mr. Rishabh Nangia, St. Counsels.

W.P.(C) 5244/2023 GAURAV CHOPRA Mr. Arjun Kakkar & Mr.

Abhuday Sharma, Advs.

UNION OF INDIA & ORS.

Mr. Vinish Phoghat, SPC for Resp./ UOI.

Mr. Puneet Rai, SSC with Mr.

Ashvini Kumar & Mr. Rishabh Nangia, St. Counsels.

W.P.(C) 5644/2023 AKSHI MARKETING PRIVATE LIMITED ..... Petitioner Mr. Salil Kapoor, Mr. Sumit Lalchandani, Mr.

Utkarsa Kumar Gupta & Ms. Ananya Kapoor, Advs.

INCOME TAX OFFICER WARD 2-1 & ORS. ..... Respondent Mr. Zoheb Hossain, SSC with Mr. Sanjeev Menon, JSC.

W.P.(C) 5657/2023 MAXWELL PROJECTS PRIVATE LIMITED ..... Petitioner Mr. Ved Jain, Mr. Nischay Kantoor & Ms. Soniya Dodeja, Advs.

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 16(1), DELHI & ORS.

The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.

Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh & Mr.

Puneet Singhal, JSCs.

W.P.(C) 5736/2023 UPENDRA GULATI Mr. Ved Jain, Mr. Nischay Kantoor & Ms. Soniya Dodeja, Advs.

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 28(1), DELHI & ORS.

Mr. Shlok Chandra, SSC with Ms. Madhavi Shukla, Ms. Priya Sarkar, JSCs & Mr. Ujjawal Jain, Adv.

W.P.(C) 5764/2023 GAURAV CHOPRA Mr. Arjun Kakkar & Mr.

Abhuday Sharma, Advs.

UNION OF INDIA & ORS.

Mr. Vinish Phoghat, SPC for Resp./ UOI.

Mr. Puneet Rai, SSC with Mr.

Ashvini Kumar & Mr. Rishabh Nangia, St. Counsels.

W.P.(C) 5778/2023 NISHITIKA INVESTMENT AND FINANCE PRIVATE LIMITED None ITO WARD 18 (3) DELHI & ANR.

Mr. Abhishek Maratha, Mr.

The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.

Parth Semwal & Ms. Nupur Sharma, Advs.

W.P.(C) 5783/2023 VINOD KUMAR UPADHYAYA Mr. Salil Kapoor, Mr. Sumit Lalchandani, Mr.

Utkarsa Kumar Gupta & Ms. Ananya Kapoor, Advs.

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 21-2 & ORS.

Mr. Puneet Rai, SSC with Mr.

Ashvini Kumar & Mr. Rishabh Nangia, St. Counsels.

W.P.(C) 5788/2023 NEETU GOEL Mr. Kapil Goel & Mr. Sandeep Goel, Advs.

INCOME TAX OFFICER, WARD 44(6), DELHI Mr. Puneet Rai, SSC with Mr.

Ashvini Kumar & Mr. Rishabh Nangia, St. Counsels.

W.P.(C) 5866/2023 ANITA AGARWAL Mr. Bhupinder Jit Kumar & Mr.

Shreyansh Kushwaha, Advs.

INCOME TAX OFFICER, WARD-36(1), DELHI & ANR.

..... Respondents Mr. Vipul Agrawal, SSC with The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.

Ms. Sakshi Shairwal & Mr.

Gibran Naushad, St. Counsels.

W.P.(C) 5871/2023 CHHAVI TOURISTS PRIVATE LIMITED ..... Petitioner Mr. Ved Jain, Mr. Nischay Kantoor & Ms. Soniya Dodeja, Advs.

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 4(2), DELHI & ORS.

Mr. Kunal Sharma, Adv. for Resp./ Revenue.

W.P.(C) 5878/2023 ANKU BALA GOEL Mr. Kapil Goel & Mr. Sandeep Goel, Advs.

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 70 1 DELHI Mr. Sunil Agarwal, SSC with Mr. Shivansh B. Pandya, JSC & Mr. Utkarsh Tiwari, Adv.

W.P.(C) 5881/2023 NEETU GOEL Mr. Kapil Goel & Mr. Sandeep Goel, Advs.

INCOME TAX OFFICER WARD 44 6 DELHI ..... Respondent Mr. Puneet Rai, SSC with Mr.

Ashvini Kumar & Mr. Rishabh Nangia, St. Counsels.

W.P.(C) 5883/2023 The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.

VISHWANATH GUPTA Mr. Ved Jain, Mr. Nischay Kantoor & Ms. Soniya Dodeja, Advs.

INCOME TAX OFFICER, WARD 60(5), DELHI & ORS.

..... Respondents Mr. Abhishek Maratha, Mr.

Parth Semwal & Ms. Nupur Sharma, Advs.

W.P.(C) 5885/2023 NEERU GOEL Mr. Kapil Goel & Mr. Sandeep Goel, Advs.

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 70 1, DELHI Mr. Aseem Chawla, SSC with Ms. Pratishtha Chaudhary & Mr. Aditya Gupta, Advs.

W.P.(C) 5900/2023 SULOCHNA GOEL Mr. Kapil Goel & Mr. Sandeep Goel, Advs.

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 431 DELHI Mr. Aseem Chawla, SSC with Ms. Pratishtha Chaudhary & Mr. Aditya Gupta, Advs.

W.P.(C) 6055/2023 RAJENDER KUMAR ARYA Mr. Bhupinder Jit Kumar & Mr.

The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.

Shreyansh Kushwaha, Advs.

INCOME TAX OFFICER, WARD-35(1), DELHI & ANR.

..... Respondents Mr. Vipul Agrawal, SSC with Ms. Sakshi Shairwal & Mr.

Gibran Naushad, St. Counsels.

W.P.(C) 6192/2023 R.S. OVERSEAS PRIVATE LIMITED ..... Petitioner Mr. Ved Jain, Mr. Nischay Kantoor & Ms. Soniya Dodeja, Advs.

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 19(1), DELHI & ORS.

Mr. Aseem Chawla, SSC with Ms. Pratishtha Chaudhary & Mr. Aditya Gupta, Advs.

W.P.(C) 6196/2023 POOJASMIT INVESTMENTS AND TRADING PRIVATE LIMITED THROUGH DIRECTOR SHIVANAND KUMAR Mr. S.K. Mukhi, Adv.

ITO, WARD 21(1), DELHI & ANR.

Mr. Ruchir Bhatia, SSC with Ms. Deeksha Gupta, Adv.

W.P.(C) 6215/2023 R.S. OVERSEAS PRIVATE LIMITED Mr. Ved Jain, Mr. Nischay Kantoor & Ms. Soniya Dodeja, Advs.

The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 19(1), DELHI & ORS.

Mr. Aseem Chawla, SSC with Ms. Pratishtha Chaudhary & Mr. Aditya Gupta, Advs.

W.P.(C) 6853/2023 ASHLAR COMMODITIES PRIVATE LIMITED Mr. Mani Bhadra Jain & Mr.

Abhuday Sharma, Advs.

UNION OF INDIA & ORS.

Mr. Kavindra Gill, SPC for Resp./ UOI.

Mr. Zoheb Hossain, SSC with Mr. Sanjeev Menon, JSC.

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV

O R D E R

% 23.01.2024 CM No. ____/2024 (condonation of delay of 60 days in filing C.A.) in WP(C) 6055/2023 This is an application filed by the respondent seeking condonation of 60 days delay in filing the reply to the petition. Registry is directed to number the application. For the reasons stated in the application, the delay of 60 days in filing the reply to the petition is condoned. Application is disposed of.

WP(C) Nos.

4098/2023, 4743/2023, 4839/2023, 4862/2023, 4877/2023, 4881/2023, 5244/2023, 5644/2023, 5657/2023, 5736/2023, 5764/2023, 5778/2023, 5783/2023, 5788/2023, 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 15/06/2024 at 11:32:59

5866/2023, 5871/2023, 5878/2023, 5881/2023, 5883/2023, 5885/2023, 5900/2023, 6055/2023, 6192/2023, 6196/2023, 6215/2023 & 6853/2023 1.

Learned counsels for respective parties are ad idem that insofar as the grant of approval for initiation of reassessment proceedings is concerned, the same would stand answered in favour of the assessee/ writ petitioners in light of the conclusions recorded in Paras 12.1 and 12.2 in the judgment of our Court in Twylight Infrastructure Pvt Ltd. vs. Income Tax Officer Ward 25(3) Delhi & Ors. [2024:DHC:259-DB]. The said paragraphs are extracted hereinbelow:- "12.1. Clauses (i) and (ii) of Section 151 of the amended Act (which has been extracted hereinabove) clearly specify the authority whose approval can trigger the reassessment proceedings.

Thus, if three (3) years or less have elapsed from the end of the relevant AY, the specified authority who would grant approval for initiation of reassessment proceedings will be the Principal Commissioner or Principal Director or Commissioner or Director. However, if more than three (3) years from the end of the relevant AY have elapsed, the specified authority for according approval for reassessment shall be the Principal Chief Commissioner or Principal Director General or, where there is no Principal Chief Commissioner or Principal Director General, Chief Commissioner or Director General.

12.2. That the approval is mandatory is plainly evident on perusal of the first proviso appended to Section 148 of the Act. the said proviso, at the risk of repetition, reads as follows: "...Provided that no notice under this section shall be issued unless there is information with the Assessing Officer which suggests that the income chargeable to tax has escaped assessment in the case of the assessee for the relevant assessment year and the Assessing Officer has obtained prior approval of the specified authority to issue such notice...."

12.3. In these cases, there is no dispute that although three (3) years had elapsed from of the end of the relevant AY, the approval was sought from authorities specified in clause (i), as against clause (ii) of Section 151.

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 15/06/2024 at 11:32:59

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13. Therefore, having regard to the aforesaid, the impugned notices and orders in each of the above-captioned writ petitions are quashed on the ground that there is no approval of the specified authority, as indicated in Section 151(ii) of the Act. The direction is issued with the caveat that the revenue will have liberty to take steps, if deemed necessary, albeit as per law." 2.

In view of the aforesaid and since undisputedly, in the facts of the present cases, the approval had been granted by the Commissioner of Income Tax, we set aside the impugned notice on this short ground alone. The writ petitions shall consequently stand allowed on the aforesaid terms. The aforesaid shall be without prejudice to the rights and contentions of the respondents to initiate proceedings afresh, if so permissible in law.

3.

All other rights and contentions of the writ petitioners are kept open.

YASHWANT VARMA, J.

PURUSHAINDRA KUMAR KAURAV, J.

JANUARY 23, 2024/kk 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 15/06/2024 at 11:32:59