DIGITAL INTERNET TECHNOLOGIES LIMITED vs. THE ASSISTANT COMMISSIONER OF INCOME TAX , CIRCLE 1(2)(2), NEW DELHI

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W.P.(C)/7160/2025HC DelhiDLHC01032871202508 October 2025Author: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR2 pages
AI SummaryRemanded

What did the High Court hold?

The Delhi High Court noted that the Dispute Resolution Panel (DRP) was currently hearing the objections filed by the petitioner. Both the petitioner and the respondent agreed that it would be appropriate to set aside the impugned order dated 25.04.2025, passed under Section 147 read with Section 144 of the Income Tax Act, 1961. The Court ordered accordingly, directing that the DRP should pass a fresh order, which would then form the basis for the Assessing Officer to pass their order. The petition was disposed of with this direction. All rights and contentions of the petitioner were left open. No specific finding was made on the merits of the assessment or penalty proceedings.

What were the facts?

The petitioner, Digital Internet Technologies Limited, filed a writ petition before the Delhi High Court challenging various orders and notices issued by the Assistant Commissioner of Income Tax, Circle 1(2)(2), New Delhi. These impugned documents include a final assessment order under Section 147 read with Section 144 of the Income Tax Act, 1961, a computation of income, a demand notice, penalty notices, a draft assessment order, a notice under Section 148A(b), an order under Section 148A(d), and a notice under Section 148. The assessment year in question is 2019-20. The petition sought to quash these orders and notices.

What were the issues?

1. Whether the impugned assessment order dated 25.04.2025, passed under Section 147 read with Section 144 of the Income Tax Act, 1961, should be quashed in light of ongoing proceedings before the Dispute Resolution Panel (DRP)? Assessee's Contention: The petitioner argued that the impugned orders and notices should be quashed. They informed the Court that their objections were being heard by the DRP. Revenue's Contention: The respondent acknowledged that the DRP was hearing the objections filed by the petitioner.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 156,Section 271AAC,Section 272A(1)(d),Section 148A,Section 148

AI-generated summary — verify with the full judgment below

$~75 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 7160/2025 DIGITAL INTERNET TECHNOLOGIES LIMITED .....Petitioner Through: Mr. Vishal Kalra, Mr. Ankit Sahni and Mr. S.S. Tomar, Advs. versus THE ASSISTANT COMMISSIONER OF INCOME TAX , CIRCLE 1(2)(2), NEW DELHI .....Respondent Through: Mr. Sanjay Kumar, SSC, Ms. Monica Benjamin and Ms. Easha, JSCs. CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR O R D E R %

08.10.2025 CM APPL. 62848/2025 1. This is an application seeking early hearing of the petition. In view of the no objection granted by the counsel for the respondent, the early hearing is allowed. The Writ Petition is taken up for hearing. The application is disposed of. 2. The date already fixed, stands cancelled. W.P.(C) 7160/2025 3. The present petition has been filed with the following prayers : “(a) issue a writ, order and/or direction in the nature of certiorari, mandamus or any other appropriate writ(s), order(s) or directions for quashing the impugned final assessment order under section 147 read with section 144 of the Income Tax Act, 1961 (‘the Act’) Dated 25.04.2025 (Annexure P- 1), Computation

Dated 25.04.2025 (Annexure P-2), Demand Notice Dated 25.04.2025 under section 156 of the Act (Annexure P – 3), Penalty Notices Dated 29.04.2025 under sections 271AAC and 272A(1)(d) of the Act (Annexure P - 4 & Annexure P -5), draft assessment order dated 12.02.2025 (Annexure P - 6), notice under section 148A(b) Dated 14.03.2023 of the Act (Annexure P -7 ), order dated 15.04.2023 under Section 148A(d) of the Act (Annexure P - 8) and notice dated 15.04.2023 under section 148 of the Act (Annexure P - 9) passed/issued by the Respondent for Asst. Year 2019-20” 4. We have been informed by Mr. Vishal Kalra, learned counsel for the petitioner and also acknowledged by the learned counsel for the respondent that the Dispute Resolution Panel is hearing the objections filed by the petitioner herein and appropriate shall be that the impugned order dated 25.04.2025 which has been passed under Section 147 read with Section 144 of the Income Tax Act, 1961 (the Act) be set aside to enable the DRP pass a fresh order which shall be the basis for the Assessing Officer to pass order. We order accordingly. The petition is disposed of. 5. All the rights and contentions of the petitioner are left open. V. KAMESWAR RAO, J VINOD KUMAR, J OCTOBER 08, 2025 ss

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