High Court of DelhiW.P.(C)/16878/2024

Pratishtha Garg v. Assistant Commissioner Of Income Tax Central Circle 25 Delhi

2024-12-19Hon'Ble Mr. Justice Tushar Rao Gedela,Hon'Ble The Acting Chief Justice3 pages

$~78 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 16878/2024 CM APPL. 71476/2024 PRATISHTHA GARG .....Petitioner Through:

Mr. Sumit Lalchandani, Mr. Salil Kapoor, Mr. Tarun Chanana and Ms.

Ananya Kapoor, Advocates.

versus ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 25 DELHI .....Respondent Through:

Mr. Gaurav Gupta, SSC alongwith Mr. Shivendra Singh and Mr. Yojit Pareek, JSCs for IT Department Revenue.

CORAM:

HON'BLE THE ACTING CHIEF JUSTICE HON'BLE MR. JUSTICE TUSHAR RAO GEDELA

O R D E R

% 19.12.2024 1.

The petitioner has filed the present petition, inter alia, praying as under:

"A. Issue a writ in the nature of Certiorari to quash the impugned notice dated 22.06.2021 issued under section 148 of the Act; and the consequential notice 25.05.2022 issued under section 148A(b) of the Act; the impugned order dated 19.07.2022 passed under section 148A(d) of the Act and the impugned notice dated 19.07.2022 issued under section 148 of the Act in the case of the petitioner for AY 2015-16;

B. Issue a writ in the nature of Certiorari to quash the impugned notice dated 14.08.2024 issued under section 148A(b) of the Act; the impugned order 44 W.P.(C)-16878/2024 dated 31.08.2024 passed under section 148A(d) of the Act in the case of the Petitioner for AY 2015-16;

C. Issue a writ in the nature of Prohibition to restrain the Respondent from giving effect to/proceeding further pursuant to the impugned notice dated 19.07.2022 for AY 2015-16; The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.

D. Issue any other Writ, order, or Direction which this Hon'ble Court may deem fit and proper in the facts and circumstances of the case; and E. To allow the writ petition with cost in favor of the Petitioner and against the Respondent."

Learned counsel for the Revenue fairly states that the prayers made by the petitioner are required to be allowed as the same are covered by the concession made by the Revenue before the Supreme Court in Union of India and Others vs. Rajeev Bansal: 2024 SCC OnLine SC 2693, 2024 INSC 754, as recorded in paragraph 19 (f) of the said decision. He also submits that the Coordinate Bench of this Court had, after noting the aforesaid concession, allowed a similar petition - Ibibo Group Pvt. Ltd. vs. Assistant Commissioner of Income Tax Circle: W.P.(C) 17639/2022 by order dated 13.12.2024.

It is relevant to note paragraph 19 (e) and (f) of the decision of the Supreme Court in Union of India and Others vs. Rajeev Bansal; 2024 SCC OnLine SC 2693. The same are set out as under: "(e) The Finance Act, 2021 (2021) ((2021) 432 ITR (Stat) 52) substituted the fold regime for reassessment with a new regime. The first provisio to section 149 does not expressly bar the application of Taxation and other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020, Section 3 of the Taxation and other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 applies to the entire Income-tax Act, including sections 149 and 151 of the new regime. Once the first proviso to section 149(1)(b) is read with Taxation and other Laws (Relxation and Amendment of Certain Provisions) Act, 2020, then all the notices issued between April 1, 2021 and June 30, 2021 pertaining to the assessment years 2013-2014, 2014-2015, 2015-2016, 2016-2017, and 2017-2018 will be The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.

within the period of limitation as explained in the tabulation below:

Assessment Year Expiry of Limitation read with TOLA for

(4) (5) 2013-2014 31.03.2017 TOLA not applicable.

Within Years Expiry of Limitation read with TOLA for

(2) (3) Within Six Years (4) 31.03.2020 30.06.2021 2014-2015 31.03.2018 TOLA not applicable.

31.03.2021 30.06.2021 2015-2016 31.03.2019 TOLA not applicable.

31.03.2022 TOLA not applicable.

2016-2017 31.03.2020 TOLA not applicable.

31.03.2023 TOLA not applicable.

2017-2018 31.03.2021 TOLA not applicable.

31.03.2024 TOLA not applicable.

(f) The Revenue concedes that for the assessment year 20152016, all notices issued on or after April 1, 2021 will have to be dropped as they will not fall for completion during the period prescribed under the Taxation and other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020."

In view of the aforesaid, the impugned order dated 19.07.2022 issued under Section 148(A)(d) of the Income Tax Act,1961 (hereafter the Act) as well as the notice dated 19.07.2022 issued under Section 148 of the Act in respect of AY 2015-16 are liable to be set aside. It is so directed. 5.

The petition is allowed in the aforesaid terms. 6.

Pending application also stands disposed of.

VIBHU BAKHRU, ACJ TUSHAR RAO GEDELA, J DECEMBER 19, 2024/kct 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.