Delhi High Court – Orders
Reel And Motion Pictures Llp vs Acit Circle-43 (1) Delhi & Anr on 16 December, 2024
Author: Vibhu Bakhru
Bench: Tushar Rao Gedela, Vibhu Bakhru
$~59
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 13643/2024 & CM APPL. 57090/2024
REEL AND MOTION PICTURES LLP .....Petitioner
Through: Mr. Ruchesh Sinha, Ms. Monalisha
Maity, Mr. Aakash Saini and Ms.
Shilpa Chaudhary, Advocates.
versus
ACIT CIRCLE-43 (1) DELHI & ANR .....Respondent
Through: Appearance not given
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) That this Hon’ble High Court be pleased to quash the impugned
notice dated 13.08.2024issued U/s 148A(b), the order dated
31.08.2024 passed U/s 148A(d) for the A.Y. 2018-19 and the
consequential notice dated 31.08.2024 issued U/s 148 of the Income
Tax Act, 1961 against the Petitioner for the A.Y. 2018-19;
b) That this Hon’ble High Court be pleased to pass a writ of and/or
order and/or direction in the nature of prohibition commanding
Respondents to forebear from giving effect to and/or taking any step
whatsoever pursuant to and/or in furtherance of the said purported
notice under section 148 of the Income Tax Act 1961 and/or in any
proceedings initiated thereunder for the A.Y 2018-19;”
2. The petitioner has premised its challenge to the impugned notices
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The Order is downloaded from the DHC Server on 23/12/2024 at 21:21:58
issued under Section 148A(b) of the Income Tax Act, 1961 (hereafter the
Act) and Section 148 of the Act on the ground that the Jurisdictional
Assessing Officer (JAO) did not have the jurisdiction to initiate the
proceedings under Section 148A and 148 of the Act after issuance of the
Notification dated 29.03.2022 by the Central Board of Direct Taxes (CBDT)
requiring reassessment proceedings to be conducted in a faceless manner.
3. The said issue is covered against the petitioner by the decision of this
court in T.K.S. Builders Pvt. Ltd. v. Income Tax Officer Ward 25 (3) New
Delhi, Neutral Citation:2024:DHC:8330-DB.
4. The petitioner has also raised other grounds, however, the petitioner
does not seek to press the same in these proceedings while reserving the
rights and contentions to urge the same before the concerned authorities.
5. The present petition is accordingly dismissed.
6. It is clarified that all rights and contentions of the parties to agitate the
other issues before the concerned Income Tax Authorities, are reserved.
VIBHU BAKHRU, ACJ
TUSHAR RAO GEDELA, J
DECEMBER 16, 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 21:21:58