Conner Institute Of Health Care And Research Center Pvt. Ltd v. Assessment Unit, Nfac

$~57 *

IN THE HIGH COURT OF DELHI AT NEW DELHI

+ W.P.(C) 17252/2024 CONNER INSTITUTE OF HEALTH CARE AND RESEARCH CENTER PVT. LTD .....Petitioner Through:

Mr Mukesh Gupta, Advocate.

versus ASSESSMENT UNIT, NFAC .....Respondent Through:

Mr Sanjay Kumar, SSC, Ms Monica Benjamin and Ms Easha Kadian, JSC.

CORAM:

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

O R D E R

% 13.12.2024 1.

The petitioner has filed the present petition, inter alia, impugning an order dated 29.11.2024 (hereafter the impugned order) passed under Section 270A of the Income Tax Act, 1961 (hereafter the Act). 2.

The learned counsel appearing for the petitioner submits that the impugned order is unreasoned in as much as 50% of the tax on under reported income has been levied, but no reasons have been provided for the same. Additionally, he submits that the computation of the tax on under reported income, which has been computed at ₹95,732/-, is also incorrect. According to him, the tax is required to be computed at 25% and not at 31.2%.

3.

Concededly, the petitioner has an efficacious appellate remedy against the impugned order. Therefore, we do not consider it apposite to entertain the present petition. However, we clarify that the petitioner is not precluded from availing the statutory remedy of an appeal in respect of the impugned 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 23/12/2024 at 12:15:56

order.

4.

The petition is disposed of in the aforesaid terms. VIBHU BAKHRU, ACJ TUSHAR RAO GEDELA, J DECEMBER 13, 2024 M 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 23/12/2024 at 12:15:56