Delhi High Court – Orders
Panch Tatva Promotors Private Limited vs Assistant Commissioner Of Income Tax … on 17 December, 2024
Author: Vibhu Bakhru
Bench: Tushar Rao Gedela, Vibhu Bakhru
$~58, 59, 68, 69, 74 & 75
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 17368/2024 CM APPL. 73958/2024 CM APPL. 73959/2024
PANCH TATVA PROMOTORS PRIVATE LIMITED.....Petitioner
Through: Dr. Rakesh Gupta, Mr. Somil
Agarwal and Mr. Dushyant Agrawal,
Advocates.
versus
ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 25
DELHI AND ORS. .....Respondents
Through: Mr. Siddhartha Sinha, Senior
Standing Counsel with Ms. Annu
Priya Nisha Minz, Advocate.
(59)
+ W.P.(C) 17369/2024 CM APPL. 73960/2024 CM APPL. 73961/2024
PANCH TATVA PROMOTORS PRIVATE LIMITED.....Petitioner
Through: Dr. Rakesh Gupta, Mr. Somil
Agarwal and Mr. Dushyant Agrawal,
Advocates.
versus
ASSISTANT COMMISSIONER OF INCOME TAX
CIRCLE 25 DELHI AND ORS. .....Respondents
Through: Mr. Siddhartha Sinha, Senior
Standing Counsel with Ms. Annu
Priya Nisha Minz, Advocate.
(68)
+ W.P.(C) 17372/2024 CM APPL. 73969/2024 CM APPL. 73970/2024
PANCH TATVA PROMOTORS PRIVATE LIMITED.....Petitioner
Through: Dr. Rakesh Gupta, Mr. Somil
Agarwal and Mr. Dushyant Agrawal,
Advocates.
versus
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 21:35:28
ASSISTANT COMMISSIONER OF INCOME TAX
CIRCLE 25 DELHI AND ORS. .....Respondents
Through: Mr. Siddhartha Sinha, Senior
Standing Counsel with Ms. Annu
Priya Nisha Minz, Advocate.
(69)
+ W.P.(C) 17374/2024 CM APPL. 73972/2024 CM APPL. 73973/2024
PANCH TATVA PROMOTORS PRIVATE LIMITED.....Petitioner
Through: Dr. Rakesh Gupta, Mr. Somil
Agarwal and Mr. Dushyant Agrawal,
Advocates.
versus
ASSISTANT COMMISSIONER OF INCOME TAX
CIRCLE 25 DELHI AND ORS. .....Respondents
Through: Mr. Siddhartha Sinha, Senior
Standing Counsel with Ms. Annu
Priya Nisha Minz, Advocate.
(74)
+ W.P.(C) 17393/2024 CM APPL. 74044/2024 CM APPL. 74045/2024
PANCH TATVA PROMOTORS PRIVATE LIMITED.....Petitioner
Through: Dr. Rakesh Gupta, Mr. Somil
Agarwal and Mr. Dushyant Agrawal,
Advocates.
versus
ASSISTANT COMMISSIONER OF INCOME TAX
CIRCLE 25 DELHI AND ORS. .....Respondents
Through: Mr. Siddhartha Sinha, Senior
Standing Counsel with Ms. Anuja
Pethia, Ms. Annu Priya Nisha Minz
and Mr. Srikant Singh Advocates.
(75)
+ W.P.(C) 17394/2024 CM APPL. 74046/2024 CM APPL. 74047/2024
PANCH TATVA PROMOTORS PRIVATE LIMITED .....Petitioner
Through: Dr. Rakesh Gupta, Mr. Somil
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 21:35:28
Agarwal and Mr. Dushyant Agrawal,
Advocates.
versus
ASSISTANT COMMISSIONER OF INCOME TAX
CIRCLE 25 DELHI AND ORS. .....Respondents
Through: Mr. Siddhartha Sinha, Senior
Standing Counsel with Ms. Annu
Priya Nisha Minz, Advocate.
CORAM:
HON'BLE THE ACTING CHIEF JUSTICE
HON'BLE MR. JUSTICE TUSHAR RAO GEDELA
ORDER
% 17.12.2024
1. Issue notice.
2. The petitioner has challenged the present petitions impugning the
notices dated 28.08.2024 issued under Section 153C of the Income Tax Act
for assessment years (AYs) 2016-17 to 2021-22.
3. It is the petitioner’s case that there was no incriminating material
available with the Assessing Officer (AO) to issue notices for the said AYs
and therefore, the same are liable to be set aside.
4. The petitioner relies on the decision of this Court in Saksham
Commodities Limited vs. Income Tax Officer Ward 22(1), Delhi & Anr
Neutral Citation No.2024:DHC:2836-DB.
5. Prima facie, the said contention appears to be merited.
6. Learned counsel appearing for the petitioner seeks time to take
instructions.
7. If necessary, reply be filed within a period of two weeks from date.
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 21:35:28
Rejoinder, if any, be filed before the next date of hearing.
8. List on 28.01.2025.
9. In the meanwhile, further proceedings pursuant to the impugned
notices are stayed.
VIBHU BAKHRU, ACJ
TUSHAR RAO GEDELA, J
DECEMBER 17, 2024
yrj
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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 21:35:29