Saroj Poddar v. Pr Chief Commissioner Of Income Tax Delhi New Delhi & ANR.
$~31 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 15052/2022 SAROJ PODDAR .....Petitioner Through:
Ms. Prem Lata Bansal Sr. Adv.
with Mr. S. Bansal, Advs.
versus PR CHIEF COMMISSIONER OF INCOME TAX DELHI NEW DELHI & ANR.
.....Respondent Through:
Mr. Abhishek Maratha, Sr. SC alongwith Mr. Parth Semiwal, Mr. Apoorv Agarwal, Jr. SCs.
with Ms. Nupur Sharma, Mr.
Manav Goyal, Mr. Gaurav Singh, Ms. Divya Verma and Mr. Bhanukaran Singh Jodha, Advs.
CORAM:
HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE RAVINDER DUDEJA
O R D E R
% 14.08.2024 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 petition and quash the impugned order dated 27 July 2022 passed under Section 148A(d) of the Income Tax Act, 1961 as well as the notice referable to Section 148 dated 27 July 2022, 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 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 22/08/2024 at 12:26:55
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 petition is disposed of accordingly. YASHWANT VARMA, J.
RAVINDER DUDEJA, J.
AUGUST 14, 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 22/08/2024 at 12:26:55