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High Court of DelhiCONT.CAS(C)/468/2024

Vinod Goyal And Sons Huf v. Ito, Ward, 36(1), Delhi & ORS.

2024-03-21Hon'Ble Mr. Justice Purushaindra Kumar Kaurav,Hon'Ble Mr. Justice Yashwant Varma2 pages

$~89 * IN THE HIGH COURT OF DELHI AT NEW DELHI + CONT.CAS(C) 468/2024 VINOD GOYAL AND SONS HUF ..... Petitioner Through:

Mr. Venketesh Chaurasia, Mr.

Rawo Jain, Ms. Renu Arora, Advs.

versus ITO, WARD, 36(1), DELHI & ORS.

..... Respondents Through:

Mr. Sanjay Kumar, SSC

CORAM:

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

O R D E R

% 21.03.2024 1.

This contempt petition had been preferred alleging violation of our order dated 12 December 2023 and 24 March 2023. From paragraph 8 of the order dated 24 March 2023, we note that the following interim directions were framed: - "8. Although we have issued notice in the matter, the Assessing Officer (AO) will have liberty to continue with the reassessment proceedings. However, if any order is passed which is adverse to the interest of the petitioner, the same shall not be given effect to till further directions of the court."

2.

In light of the above, Mr. Kumar, learned counsel appearing for the respondent, on instructions, apprises us that National Faceless Assessment Centre ["NFAC"] had inadvertently issued directions and upon taking cognizance of the interim order passed by the Court, the penalty proceedings as well as the Demand Notice under Section 156 of the Income Tax Act, 1961 ["Act"] has been withdrawn and the The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.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 27/03/2024 at 11:33:42

proceedings kept in abeyance subject to further orders being passed on the writ petition.

3.

In view of the above, we find that no further directions would be merited.

4.

The contempt petition shall stand disposed of. YASHWANT VARMA, J.

PURUSHAINDRA KUMAR KAURAV, J.

MARCH 21, 2024 neha 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 27/03/2024 at 11:33:42