DWARKESH ALLOYS PVT LTD vs. UNION OF INDIA INCOME TAX DEPARTMENT & ANR.

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W.P.(C)/17345/2024HC DelhiDLHC01094509202417 December 2024Bench: HON'BLE MR. JUSTICE TUSHAR RAO GEDELA,HON'BLE THE ACTING CHIEF JUSTICE2 pages
AI SummaryDismissed

What did the High Court hold?

The Delhi High Court dismissed the petition. The Court noted that the issue raised by the petitioner was covered by a recent decision of the same Court in T.K.S. Builders Pvt. Ltd V. Income Tax Officer Ward 25(3); Neutral Citation No. 2024:DHC:8330-DB. In that precedent, the Court had already ruled on similar contentions regarding the jurisdiction of reassessment proceedings under the Faceless Scheme. Therefore, following its own prior ruling, the Court found no merit in the petitioner's argument that the notice was issued without jurisdiction. The operative direction was to dismiss the petition.

What were the facts?

The petitioner, Dwarkesh Alloys Pvt Ltd, has filed a writ petition challenging a notice dated 23.04.2024 issued under Section 148 of the Income Tax Act, 1961. The petitioner contends that this notice was issued without jurisdiction because reassessment proceedings were mandated to be conducted under the Faceless Scheme. Specifically, the petitioner relies on a CBDT notification dated 29.03.2022, which stipulates that reassessment proceedings must be handled by a Faceless Assessing Officer (FAO). The respondents are the Union of India and the Income Tax Department.

What were the issues?

1. Whether the notice dated 23.04.2024 issued under Section 148 of the Income Tax Act, 1961, was issued without jurisdiction, considering the requirement for reassessment proceedings to be conducted under the Faceless Scheme, as per the CBDT notification dated 29.03.2022? (Question of law and fact, concerning Section 148 of the Income Tax Act, 1961 and CBDT notification dated 29.03.2022). Assessee's contention: The notice is without jurisdiction as reassessment proceedings must be conducted by a Faceless Assessing Officer (FAO) in terms of the CBDT notification dated 29.03.2022. Revenue's contention: Not recorded in the judgment.

Which sections of the Income-tax Act were involved?

Section 148

AI-generated summary — verify with the full judgment below

$~49 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 17345/2024 & CM APPL. 73876/2024

DWARKESH ALLOYS PVT LTD

.....Petitioner Through: Ms. Jyoti, Proxy Counsel for Mr. Madhur Aggarwal.

versus

UNION OF INDIA INCOME TAX DEPARTMENT & ANR.

.....Respondents Through: Mr. Indruj Singh Rai, Senior Standing Counsel with Mr. Sanjeev Menon, Mr. Rahul Singh and Mr. Anmol Jagga, Advocates.

CORAM:

HON'BLE THE ACTING CHIEF JUSTICE

HON'BLE MR. JUSTICE TUSHAR RAO GEDELA

O R D E R %

17.12.2024 CM APPL. 73875/2024 1. Exemption allowed subject to all just exceptions. 2. The application stands disposed of. W.P.(C) 17345/2024 & CM APPL. 73876/2024 3. The petitioner has filed the present petition impugning a notice dated 23.04.2024 issued under Section 148 of the Income Tax Act, 1961. The learned counsel for the petitioner contends that the said notice has been issued without jurisdiction as the reassessment was required to be conducted under the Faceless Scheme. 4. He submits that in terms of the notification dated 29.03.2022 issued 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 24/12/2024 at 12:03:06

by CBDT, the reassessment proceedings are required to be proceeded by Faceless Assessing Officer (hereafter the FAO). 5. This issue is covered against the petitioner by a recent decision of this Court in T.K.S. Builders Pvt. Ltd V. Income Tax Officer Ward 25(3); Neutral Citation No. 2024:DHC:8330-DB. 6. The petition is accordingly dismissed. 7. Pending application also stands disposed of.

VIBHU BAKHRU, ACJ

TUSHAR RAO GEDELA, J DECEMBER 17, 2024 yrj

Click here to check corrigendum, if any 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 24/12/2024 at 12:03:06

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