SH. KULDEEP RAI CHAWLA & ORS. vs. DEPUTY COMMISSIONER OF INCOME-TAX & ORS.
What did the High Court hold?
The High Court disposed of the writ petitions with specific directions. Firstly, the Principal Commissioner, Income Tax Department, was directed to decide the review petitions filed by the petitioners after providing them an opportunity of being heard. This decision was to be communicated through a speaking order within four weeks from the date of the order (March 20, 2020). Secondly, the Income Tax Department was restrained from enforcing any decision that might be adverse to the petitioners for two weeks after supplying them with copies of the review orders. Thirdly, the petitioners were required to file an undertaking before the Court within two working days, assuring that they would not alienate movable or immovable assets up to Rs. 10 crores during the interim period. The court did not decide on the merits of the review petitions themselves, but rather on the process for their disposal and interim protection.
What were the facts?
These writ petitions were filed by Sh. Kuldeep Rai Chawla, Smt. Namrata Chawla, and Sh. Amanveer Singh against the Deputy Commissioner of Income Tax, Circle-5, and others. The petitioners are challenging certain orders or actions of the Income Tax Department. The specific assessment years and the exact nature of the dispute, including the amount in dispute, are not explicitly detailed in the provided text. The procedural history indicates that the parties appeared before the Delhi High Court, with senior advocates representing both the petitioners and the respondents. The court heard the learned counsel for the parties before issuing its directions.
What were the issues?
The primary issue before the High Court was the pending review petitions filed by the petitioners. The court had to decide on the appropriate directions to ensure a fair and timely resolution of these review petitions. The petitioners, represented by senior advocates, likely argued for a speedy and reasoned decision on their review petitions, with adequate opportunity for them to be heard. They would have also sought protection against adverse decisions being enforced immediately. The Revenue, represented by senior standing counsel, would have likely agreed to the process but may have sought to ensure compliance from the petitioners. The court's decision would revolve around balancing the petitioners' right to a hearing and protection against the Revenue's need to enforce its decisions, while ensuring the review petitions are disposed of expeditiously.
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Heard together (6 matters)
Read from the judgment's own cause title. This page is filed under one of them.
$-8 to 13 + IN THE HIGH COURT OF DELHI AT NEW DELHI W.P.(C) 2922/2020, CM APPL. Nos. 10157/2020 & 10158/2020 SH.KULDEEPRAICHAWLA Through Mr. Ajay Vohra, Senior Advocate with A4r. Kirti Uppal, Senior Advocate along with Ms. Kavita Jha, Mr. Vaibhav Kulkami and Mr. Udit Naresh, Advocates. versus 9 + DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-5 &ORS. Respondents Through Mr. Ruchir Bhatia, Senior Standing Counsel with Mr. Shlok Chandra, Standing Counsel along with Ms. Madhura M.N., Advocate and Mr. Naveen Kumar, DCIT, Central Circle -5. W.P.(C) 2923/2020, CM APPL. Nos. 10162/2020 & 10163/2020 SMT. NAMRATA CHAWLA Petitioner Through Mr. Ajay Vohra, Senior Advocate with Mr. Kirti Uppal, Senior Advocate along with Ms. Kavita Jha, Mr. Vaibhav Kulkami and Mr. Udit Naresh, Advocates. versus DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-5 &ORS. Respondents 2020:DHC:3945-DB
Through Mr. Ruchir Bhatia, Senior Standing Counsel with Mr. Shlok Chandra, Standing Counsel along with Ms. Madhura M.N., Advocate and Mr. Naveen Kumar, DCIT, Central Circle -5. 10 +
W.P.(C) 2925/2020, CM APPL. Nos. 10166/2020 & 10167/2020 SH.AMANVEER SINGH petiWr Through Mr. Ajay Vohra, Senior Advocate with Mr. Kirti Uppal, Senior Advocate along with Ms. Kavita Jha, Mr. Vaibhav Kulkami and Mr. Udit Naresh, Advocates. versus DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-5 &ORS. Respondents Through Mr. Ruchir Bhatia, Senior Standing . Counsel with Mr. Shlok Chandra, Standing Counsel along with Ms. Madhura M.N., Advocate and Mr. Naveen Kumar, DCIT, Central Circle -5. 11 +
W.P.(C) 2926/2020, CM APPL. Nos. 10169/2020 & 10170/2020 SMT. NAMRATA CHAWLA Petitioner Through Mr. Ajay Vohra, Senior Advocate with Mr. Kirti Uppal, Senior Advocate along with Ms. Kavita Jha, Mr. Vaibhav Kulkami and Mr. Udit Naresh, Advocates. versus 2020:DHC:3945-DB
DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-5 &ORS. Respondents Through Mr. Ruchir Bhatia, Senior Standing Counsel with Mr. Shlok Chandra, Standing Counsel along with Ms. Madhura M.N., Advocate and Mr. Naveen Kumar, DCIT, Central Circle -5. 12 +
W.P.(C) 2929/2020, CM APPL. Nos. 10175/2020 & 10176/2020 SH. KULDEEP RAI CUAWLA & ORS. Petitioners Through Mr. Ajay Vohra, Senior Advocate with Mr. Kirti Uppal, Senior Advocate along with Ms. Kavita Jha, Mr. Vaibhav Kulkami and Mr. Udit Naresh, Advocates. versus DEPUTY COMMISSIONER OF INCOME TAX &ORS. Respondents Through Mr. Ruchir Bhatia, Senior Standing Counsel with Mr. Shlok Chandra, Standing Counsel along with Ms. Madhura M.N., Advocate and Mr. Naveen Kumar, DCIT, Central Circle -5. 13 +
W.P.(C) 2931/2020, CM APPL. Nos. 10179/2020 & 10180/2020 SH. KULDEEP RAI CHAWLA & ORS. Petitioners Through Mr. Ajay Vohra, Senior Advocate with Mr. Kirti Uppal, Senior Advocate along with Ms. Kavita Jha, Mr. Vaibhav Kulkami and Mr. Udit 2020:DHC:3945-DB
V Naresh, Advocates. versus DEPUTY COMMISSIONER OF INCOME TAX &ORS. Respondents Through Mr. Ruchir Bhatia, Senior Standing Counsel with Mr. Shlok Chandra, Standing Counsel along with Ms. Madhura M.N., Advocate and Mr. Naveen Kumar, DCIT, Central Circle -5. CORAM: HON'BLE MR. JUSTICE SIDDHARTH MRIDUL HON'BLE MR. JUSTICE TALWANT SINGH ORDER % 20.03.2020 Having heard learned counsel appearing on behalf of the parties, the present writ petitions are disposed of with the following directions (a) The Principal Commissioner, Income Tax Department, shall decide the review petitions, filed on behalf of the petitioners herein, after affording the latter an opportunity of being heard, by way of a speaking order within a period of four weeks from today. (b) The Income Tax Department shall not enforce the decision taken on the petitioners' review petitions, if they are adverse to the latter, for two weeks, after supplying them with copies thereof. (c) The petitioners shall file an undertaking before this Court within a period of two working days, to the effect that they will not alienate the movable or immovable assets upto Rs.lO crores, in the meantime. With the above directions, the present petitions are disposed of 2020:DHC:3945-DB
accordingly. Pending applications also stand disposed of. A copy of this Order be given dasti under signature of Court Master to the learned counsel appearing on behalf of the parties. MARCH 20, 2020 as l'\n . SIDBHARTH MRIDUL, 2020:DHC:3945-DB
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