Gsm Auto Spares Private Limited v. National Faceless Assessment Centre & ANR.

$~126 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 6063/2024 & CM APPL. 25196/2024 (Stay) GSM AUTO SPARES PRIVATE LIMITED ..... Petitioner Through:

Ms. Ananya Kapoor, Mr.

Shivam Yadav and Mr. Sumit Lalchandani, Advs.

versus NATIONAL FACELESS ASSESSMENT CENTRE & ANR.

..... Respondent Through:

Mr. Abhishek Maratha, SSC with Ms. Nupur Sharma, Mr.

Parth Semwal and Mr. Apoorv Agarwal, Advs.

CORAM:

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

O R D E R

% 30.04.2024 CM APPL. 25197/2024 (Ex.) 1.

Allowed, subject to all just exceptions.

2.

The application is disposed of.

W.P.(C) 6063/2024 & CM APPL. 25196/2024 (Stay) 3.

Having heard Ms. Kapoor, learned counsel appearing for the writ petitioner and while taking note of the interim order dated 08 May 2023 in W.P.(C) 5894/2023 passed in the assessee's own case for Assessment Year ["AY"] 2013-14, we find that the imposition of penalty would not sustain.

4.

Bearing in mind the aforesaid undisputed position which 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 03/05/2024 at 13:01:05

emerges from the record, Mr. Maratha, learned counsel, on instructions states that the impugned order shall be withdrawn within a period of one week from today. The statement so made is recorded and accepted.

5.

The petition stands disposed of.

YASHWANT VARMA, J.

PURUSHAINDRA KUMAR KAURAV, J.

APRIL 30, 2024/p 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 03/05/2024 at 13:01:05