M/S Huawei Telecommunications (India) Company Pvt. Ltd. v. Assistant Commissioner Of Income Tax, Central Circle-2, Delhi & ANR.
$~55 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 13543/2024 & CM APPL. 56650/2024 (Stay) M/S HUAWEI TELECOMMUNICATIONS (INDIA) COMPANY PVT. LTD.
.....Petitioner Through:
Counsel (appearance not given) versus ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, DELHI & ANR.
.....Respondents Through:
Mr. Indruj Rai, SSC.
CORAM:
HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MS. JUSTICE SWARANA KANTA SHARMA
O R D E R
% 03.12.2024 1.
The petitioner has filed the present petition, inter-alia, praying as under:
"(a) Issue a Writ of Certiori or any other appropriate Writ, order or direction of like nature, to call for the records and quash the Impugned Directions dated 13.09.2024(ANNEXURE-P1 at Pg Nos. 89-106), and the Impugned Notice dated 05.07.2024 (ANNEXURE-P2 at Pg. Nos. 107-117) issued under Section 142(2A) of the Act for AY 2012-13 issued by the Respondent No. 1, being illegal, arbitrary and without jurisdiction"
2.
The petitioner essentially impugns the directions issued by respondent no. 1 for conduct of a special audit under Section 142(2A) of the Income Tax Act, 1961 (hereafter the Act), in respect of the assessment year (AY) 2012-13. The assessment for the said assessment year was reopened 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 09/12/2024 at 13:04:00
pursuant to a notice dated 31.03.2023, issued under Section 148 of the Act. The said notice has since been set aside by an order passed by this Court in W.P.(C) 15957/2023. Consequently, the directions for conduct of special audit under Section 142(2A) of the Act are also required to be set aside. It is so directed.
3.
The petition is disposed of in the aforesaid terms. VIBHU BAKHRU, J SWARANA KANTA SHARMA, J DECEMBER 03, 2024/at Click here to check corrigendum, if any 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 09/12/2024 at 13:04:00