Delhi High Court – Orders
Glitz Advertising Private Limited vs Income Tax Officer Ward 10(1), Delhi on 16 December, 2024
Author: Vibhu Bakhru
Bench: Tushar Rao Gedela, Vibhu Bakhru
$~80
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 14712/2024 & CM APPL. 61829/2024
GLITZ ADVERTISING PRIVATE LIMITED .....Petitioner
Through: Mr. Milind Gautam, Advocate
versus
INCOME TAX OFFICER WARD 10(1), DELHI .....Respondent
Through: Mr. Gaurav Gupta, SSC with Mr.
Shivendra Singh and Mr. Yojit
Pareek, JSCs.
CORAM:
HON'BLE THE ACTING CHIEF JUSTICE
HON'BLE MR. JUSTICE TUSHAR RAO GEDELA
ORDER
% 16.12.2024
1. The petitioner has filed the present petition inter alia praying as
under:-
“a) Pass an order quashing the Notice bearing no.
ITBA/AST/S/148_1/2023-24/1063492192(1) dated 27/03/2024,
issued to the Petitioner under Section 148 of Income Tax Act, 1961
for Assessment year 2020 -21.
b) Pass an order quashing the consequential proceedings as may be
initiated by the Income Tax Department to give effect to the
Impugned Notice;”
2. The present petition was moved on 21.10.2024 when this Court had
passed the following order:-
“1. The petitioner has filed the present petition, inter alia, impugning
the notice dated 27.03.2024 (hereafter the impugned notice) underThis is a digitally signed order.
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The Order is downloaded from the DHC Server on 23/12/2024 at 21:22:43
Section 148 of the Income Tax Act, 1961 (hereafter the Act) on the
ground that the same has been issued by the Jurisdictional Assessing
Officer (hereafter the JAO), who
has no jurisdiction to issue the same after the Central Board of
Direct Taxes (CBDT) notification dated 29.03.2022.
2. Issue notice.
3. The learned counsel for the respondent accepts notice.
4. This Court is informed that a batch of matters involving the
similar issue, as involved in the present petition, is now listed for
hearing on 16.12.2024.
5. Accordingly, list the present petition also on 16.12.2024.
6. In the meanwhile, the counter-affidavit, if any, be filed within four
weeks from date. Rejoinder, if any thereto, be filed before the next
date of hearing.
7. The reassessment proceedings pursuant to the impugned notice
may continue, however, in case any final order against the petitioner
is passed, the same shall not be given effect to, till the next date of
hearing.”
3. It is apparent from the order that the petitioner had confined the
present petition challenging the jurisdiction of the Assessing Officer to
initiate proceedings under Section 148 of the Income Tax Act, 1962.
4. Concededly, the said issue is covered by the decision of this Court in
T.K.S. Builders Pvt. Ltd V. Income Tax Officer Ward 25(3); Neutral
Citation No. 2024:DHC:8330-DB.
5. Learned counsel for the petitioner requests that its rights to raise
further issues before the Income Tax Authorities be left open. It is so
directed.
This is a digitally signed order.
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The Order is downloaded from the DHC Server on 23/12/2024 at 21:22:43
6. In view of the above, the present petition is disposed of.
VIBHU BAKHRU, ACJ
TUSHAR RAO GEDELA, J
DECEMBER 16, 2024
yrj
This is a digitally signed order.
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 21:22:44