Delhi High Court – Orders
Matrix Info Systems Private Limited vs Deputy Commissioner Of Income Tax on 16 December, 2024
Author: Vibhu Bakhru
Bench: Tushar Rao Gedela, Vibhu Bakhru
$~55
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 12830/2024
MATRIX INFO SYSTEMS PRIVATE
LIMITED .....Petitioner
Through: Mr. N. P. Sahni, Mr. Abhinav Jain,
Mr. Kumar Abbas, Advocates.
versus
DEPUTY COMMISSIONER OF
INCOME TAX .....Respondent
Through: Mr. Anurag Ojha, Ms. Hemlata
Rawat, Mr. V. K. Saksena,
Advocates.
CORAM:
HON'BLE THE ACTING CHIEF JUSTICE
HON'BLE MR. JUSTICE TUSHAR RAO GEDELA
ORDER
% 16.12.2024
1. Learned counsel for the respondent seeks time to file a counter
affidavit. The issue whether the jurisdictional assessing officer had
jurisdiction to initiate proceedings under Section 148A of the Income Tax
Act, 1961 (hereinafter the Act) is covered against the petitioner. However, it
is also seen that the petitioner has also denied the fact that there were any
transactions as alleged in the notice issued under Section 148A(b) of the
Act. Notwithstanding the same, the assessing officer has considered it fit to
issue a notice under Section 148 of the Act on the ground that there is some
information in respect to the allegations set out in the notice under Section
148A(b). However, it appears that the assessing officer does not have any
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The Order is downloaded from the DHC Server on 23/12/2024 at 21:20:35
such information in his possession.
2. In view of the above the interim order shall continue as obtained till
the next date of hearing.
3. Counter affidavit be filed within a period of four weeks. Rejoinder if
any be filed before the next date of hearing.
4. List on 17.04.2025.
VIBHU BAKHRU, ACJ
TUSHAR RAO GEDELA, J
DECEMBER 16, 2024/KG
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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 21:20:35