Css Security Systems Private Limited v. Deputy Commissioner Of Income Tax Cpc & ANR.
$~81 to 84 & 86 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 10577/2024 & CM APPL. 43520/2024 (Stay) CSS SECURITY SYSTEMS PRIVATE LIMITED .....Petitioner Through:
Dr. Amit George, Mr. Manish Gandhi, Mr. Dhiraj Abraham Philip, Mr. Febin M. Varghese & Ms. Rupam Jha, Advs.
versus DEPUTY COMMISSIONER OF INCOME TAX CPC & ANR.
.....Respondents Through:
Mr. Indruj Singh Rai, SSC with Mr. Sanjeev Menon, Mr.
Rahul Singh, JSCs & Mr.
Anmol Jagga, Advs.
+ W.P.(C) 10578/2024 & CM APPL. 43523/2024 (Stay) CSS SECURITY SYSTEMS PRIVATE LIMITED .....Petitioner Through:
Dr. Amit George, Mr. Manish Gandhi, Mr. Dhiraj Abraham Philip, Mr. Febin M. Varghese & Ms. Rupam Jha, Advs.
versus DEPUTY COMMISSIONER OF INCOME TAX CPC & ANR.
.....Respondents Through:
Mr. Indruj Singh Rai, SSC with Mr. Sanjeev Menon, Mr.
Rahul Singh, JSCs & Mr.
Anmol Jagga, Advs.
+ W.P.(C) 10579/2024 & CM APPL. 43524/2024 (Stay) CSS SECURITY SYSTEMS PRIVATE LIMITED .....Petitioner Through:
Dr. Amit George, Mr. Manish Gandhi, Mr. Dhiraj Abraham Philip, Mr. Febin M. Varghese & Ms. Rupam Jha, Advs.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.
versus DEPUTY COMMISSIONER OF INCOME TAX CPC & ANR.
.....Respondents Through:
Mr. Indruj Singh Rai, SSC with Mr. Sanjeev Menon, Mr.
Rahul Singh, JSCs & Mr.
Anmol Jagga, Advs.
+ W.P.(C) 10580/2024 & CM APPL. 43526/2024 (Stay) CSS SECURITY SYSTEMS PRIVATE LIMITED .....Petitioner Through:
Dr. Amit George, Mr. Manish Gandhi, Mr. Dhiraj Abraham Philip, Mr. Febin M. Varghese & Ms. Rupam Jha, Advs.
versus DEPUTY COMMISSIONER OF INCOME TAX CPC & ANR.
.....Respondents Through:
Mr. Indruj Singh Rai, SSC with Mr. Sanjeev Menon, Mr.
Rahul Singh, JSCs & Mr.
Anmol Jagga, Advs.
+ W.P.(C) 10620/2024 & CM APPL. 43655/2024 (Stay) CSS SECURITY SYSTEMS PRIVATE LIMITED .....Petitioner Through:
Dr. Amit George, Mr. Manish Gandhi, Mr. Dhiraj Abraham Philip, Mr. Febin M. Varghese & Ms. Rupam Jha, Advs.
versus DEPUTY COMMISSIONER OF INCOME TAX CPC & ANR.
.....Respondents Through:
Mr. Indruj Singh Rai, SSC with Mr. Sanjeev Menon, Mr.
Rahul Singh, JSCs & Mr.
Anmol Jagga, Advs.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.
CORAM:
HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE RAVINDER DUDEJA
O R D E R
% 01.08.2024 1.
These writ petitions impugn demands which stand raised and pertain to Assessment Years' ["AY"] 2019-2020, 2018-2019, 20172018, 2021-2022 & 2020-2021. These demands emanate from assessment intimations under Section 143(1) of the Income Tax Act, 1961 pertaining to the years in question.
2.
The grievance of the writ petitioner appears to be a purported failure on the part of the respondents to have duly served the intimation orders.
3.
However and in our considered opinion, the same would not constitute a justifiable ground to entertain the writ petitions since undisputedly the issue on facts as well as on law stands answered against the petitioner/assessee in light of the judgment rendered in Checkmate Services Pvt Ltd vs Commissioner of Income Tax (1) [(2022) SCC Online SC 1423].
4.
In view of the aforesaid, the writ petitions shall stand dismissed. YASHWANT VARMA, J.
RAVINDER DUDEJA, J.
AUGUST 1, 2024/sk The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.