Grmp Buildwell Llp v. Income Tax Officer, Ward 30(1), New Delhi And ORS.
$~67-74 * IN THE HIGH COURT OF DELHI AT NEW DELHI W.P.(C) 4825/2023 GRMP BUILDWELL LLP Ms. Ananya Kapoor and Mr.
Sumit Lalchandani, Advs.
INCOME TAX OFFICER, WARD 30(1), NEW DELHI AND ORS.
Mr. Gaurav Gupta, SSC along with Mr. Shivendra Singh and Mr. Yojit Pareek, JSCs.
W.P.(C) 5171/2023 ANKISH MADHAN Mr. Vivek Bansal and Mr.
Vishal Chechi, Advs.
THE INCOME TAX OFFICER, WARD 29(1) DELHI & ANR. Mr. Gaurav Gupta, SSC along with Mr. Shivendra Singh and Mr. Yojit Pareek, JSCs.
W.P.(C) 5177/2023 KARAN VIR SINGH Mr. Ruchesh Sinha, Adv.
ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 28(1), DELHI & ANR.
Mr. Gaurav Gupta, SSC along with Mr. Shivendra Singh and Mr. Yojit Pareek, JSCs.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.
W.P.(C) 5227/2023 JAYESH LAKSHMIDAS THAKER Ms. Ananya Kapoor and Mr.
Sumit Lalchandani, Advs.
INCOME TAX OFFICER, WARD 7(1) & ORS.
Mr. Sanjay Kumar, SSC along with Ms. Easha Kadian, JSC.
W.P.(C) 5254/2023 LALIT KUMAR GOEL-HUF Ms. Ananya Kapoor and Mr.
Sumit Lalchandani, Advs.
INCOME TAX OFFICER-WARD 60-1 & ORS.
Mr. Gaurav Gupta, SSC along with Mr. Shivendra Singh and Mr. Yojit Pareek, JSCs.
W.P.(C) 5263/2023 MINAKSHI BANSAL Appearance not given.
ITO WARD 43(6) DELHI & ANR.
Mr. Sunil Agarwal, SSC along with Mr. Shivansh B. Pandya, JSC and Mr. Utkarsh Tiwari, Adv.
W.P.(C) 5300/2023 VIPUL GOEL Mr. Nikhil Goyal and Mr.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.
Bankim Garg, Advs.
CENTRAL BOARD OF DIRECT TAXES & ORS.
Mr. Sanjay Kumar, SSC along with Ms. Easha Kadian, JSC.
Mr. Sushil Raaja, SPC for UOI.
W.P.(C) 5314/2023 RISHABH JAIN Mr. Ved Jain, Mr. Nischay Kantoor and Ms.
Soniya Dodeja, Advs.
DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 4(2) & ORS.
Mr. Sanjay Kumar, SSC along with Ms. Easha Kadian, JSC.
CORAM:
HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV % 29.04.2024
O R D E R
1.
On hearing learned counsels for parties, we find that the issues and the challenge raised, stands concluded in light of the judgment rendered by the Court in Twylight Infrastructure (P) Ltd. v. CIT [2024 SCC OnLine Del 330].
2.
Accordingly, for the reasons assigned in the aforenoted judgment, we allow the instant writ petitions and quash the impugned orders dated 30 July, 2022 [W.P.(C) 4825/2023], 26 July 2022 [W.P.(C) 5171/2023], 29 July 2022 [W.P.(C) 5177/2023], 28 July The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.
2022 [W.P.(C) 5227/2023], 11 July 2022 [W.P.(C) 5254/2023], 27 July 2022 [W.P.(C) 5263/2023], 07 July 2022 [W.P.(C) 5300/2023] and 25 July 2022 [W.P.(C) 5314/2023] passed under Section 148A(d) of the Income Tax Act, 1961 and consequential proceedings initiated thereto, subject to liberty reserved as per paragraph Nos. 28 to 30 of Twylight Infrastructure, and which read as under:- "28. Before us, the counsel for the revenue continue to hold this position. The only liberty that they seek is that if, based on the judgment in Ganesh Dass Khanna, the impugned orders and notices are set aside, liberty be given to the revenue to commence reassessment proceedings afresh.
29. 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.
30. Needless to add, the rights and contentions of both the sides will remain open, in the event the revenue triggers reassessment proceedings."
3.
The writ petitions stand disposed of accordingly. YASHWANT VARMA, J.
PURUSHAINDRA KUMAR KAURAV, J.
APRIL 29, 2024/RW The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.