PR COMMISSIONER OF INCOME TAX CENTRAL 03 vs. MS TEHRI PULP AND PAPER LTD 9

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ITA - 135 / 2024HC Delhi26 February 20242 pages
For Petitioner: SHAILENDERA KISHORE SINGH
AI SummaryDismissed

What did the High Court hold?

The High Court held that the appeal raised no substantial question of law. This was based on the concession made by the appellant's counsel. The counsel acknowledged that the issue of fatality, which attaches to a failure to issue a notice under Section 143(2) of the Income Tax Act, 1961, following the commencement of proceedings under Section 147 of the Act, is not saved in light of the High Court's prior ruling in Principal Commissioner of Income Tax vs. Jai Shiv Shankar Traders Pvt. Ltd. [(2016) 383 ITR 448 (Delhi)]. Consequently, the appeal was dismissed. No specific amount in dispute was recorded. The operative direction was the dismissal of the appeal.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax Central 03 (appellant) against Ms Tehri Pulp and Paper Ltd (respondent). The appellant sought condonation of a 195-day delay in filing the appeal. The High Court of Delhi condoned the delay. The appellant's counsel conceded that the issue of fatality arising from a failure to issue a notice under Section 143(2) of the Income Tax Act, 1961, pursuant to proceedings under Section 147, would not be saved in light of a previous High Court decision. The appeal was then dismissed.

What were the issues?

1. Whether the failure to issue a notice under Section 143(2) of the Income Tax Act, 1961, pursuant to the commencement of proceedings under Section 147 of the Act, is fatal to the assessment. (Question of law) Assessee's Contention: The judgment records no specific contentions from the assessee as none appeared. However, the appellant's counsel conceded the issue. Revenue's Contention: The appellant's counsel conceded that the failure to issue a notice under Section 143(2) after initiating proceedings under Section 147 is fatal to the assessment, relying on the High Court's decision in Principal Commissioner of Income Tax vs. Jai Shiv Shankar Traders Pvt. Ltd. [(2016) 383 ITR 448 (Delhi)].

Which sections of the Income-tax Act were involved?

Section 143(2),Section 147

AI-generated summary — verify with the full judgment below

$~141 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 135/2024

PR COMMISSIONER OF INCOME TAX CENTRAL 03

..... Appellant Through: Mr. Abhishek Maratha, SSC with Ms. Nupur Sharma & Mr. Parth Semwal, Advs.

versus

MS TEHRI PULP AND PAPER LTD 9 ..... Respondent

Through: None

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV

26.02.2024 O R D E R

1.

This is an application filed by the appellant seeking condonation of 195 days delay in filing the present appeal. For the reasons stated in the application, the delay of 195 days in filing the appeal is condoned. CM APPL. 11393/2024 (195 Days Delay) 2. Application is disposed of.

ITA 135/2024 3. Mr. Maratha, learned counsel appearing for the appellant fairly concedes that the issue of fatality which attaches to a failure to issue a notice under Section 143(2) of the Income Tax Act, 1961 [“Act”] pursuant to commencement of proceedings under Section 147 of the Act, would not stand saved in light of the decision of the Court in Principal Commissioner of Income Tax vs. Jai Shiv Shankar 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 27/03/2026 at 12:30:38

Traders Pvt. Ltd. [(2016) 383 ITR 448 (Delhi)]. 4. In view of the aforesaid, we find that the appeal raises no substantial question of law. It shall consequently stand dismissed.

YASHWANT VARMA, J

PURUSHAINDRA KUMAR KAURAV, J FEBRUARY 26, 2024/kk 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 27/03/2026 at 12:30:38

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