M/S MHJ METALTECHS PVT. LTD. vs. INCOME TAX OFFICER, WARD 16 (1), DELHI

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W.P.(C)/1931/2025HC DelhiDLHC01007191202521 March 2025Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE TEJAS KARIA2 pages
AI SummaryRemanded

What did the High Court hold?

The Delhi High Court, in view of the submission made by the Revenue, set aside the impugned order dated March 30, 2024, passed under Section 148A(d) of the Income Tax Act, 1961. The matter was remanded to the Assessing Officer (AO) for fresh consideration. The petitioner was granted liberty to respond to the notice dated March 20, 2024, issued under Section 148A(b) within ten days from the date of the order. The AO was directed to consider the petitioner's response and pass a fresh order within four weeks thereafter, i.e., on or before April 30, 2025. The AO was also permitted to seek further information or documents deemed relevant. Consequently, the notice issued under Section 148 of the Act and further proceedings arising from the impugned order were also set aside. The petition was disposed of in these terms.

What were the facts?

The petitioner, M/s MHJ Metaltechs Pvt. Ltd., filed a writ petition before the Delhi High Court challenging a notice dated March 20, 2024, issued under Section 148A(b) and an order dated March 30, 2024, passed under Section 148A(d) of the Income Tax Act, 1961, by the Income Tax Officer, Ward 16(1), Delhi. The petition also sought to quash all consequential proceedings. The assessment year in question is 2020-21. The Revenue, through its counsel, stated that the impugned order under Section 148A(d) be set aside and the matter be remanded to the Assessing Officer for a fresh decision.

What were the issues?

1. Whether the notice dated 20.03.2024 issued under Section 148A(b) and the order dated 30.03.2024 passed under Section 148A(d) of the Income Tax Act, 1961, are liable to be set aside and quashed? Assessee's Contention: The petitioner sought to set aside and quash the impugned notice and order, along with all consequential proceedings. The specific grounds for challenge are not detailed in the provided text, but the prayer indicates a challenge to the validity of the proceedings initiated under Section 148A. Revenue's Contention: The Revenue, on instructions, agreed that the impugned order dated 30.03.2024 passed under Section 148A(d) be set aside and the matter be remanded to the Assessing Officer for deciding afresh in a time-bound manner. The Revenue did not contest the merits of the petitioner's challenge but agreed to a procedural remedy.

Which sections of the Income-tax Act were involved?

Section 148A,Section 148

AI-generated summary — verify with the full judgment below

$~8 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 1931/2025 and CM APPLs. 9049-50/2025 M/S MHJ METALTECHS PVT. LTD. .....Petitioner Through: Mr Abhinav Sharma with Mr Shreesh Pathak, Advocates. versus INCOME TAX OFFICER, WARD 16 (1), DELHI.....Respondent Through: Ms Naincy Jain and Ms Madhavi Shukla, Advocates. CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE TEJAS KARIA O R D E R % 21.03.2025 1. The petitioner has filed the present petition, inter alia, praying as under: “a) Set aside/Quash the Impugned Notice dated 20.03.2024 bearing DIN & Notice No. ITBA/ AST IF /l 48A(SCN)/202324/l 063049051 (1) issued under Section 148A(b) and Impugned Order dated 30.03.2024 bearing DIN & Notice No. ITBA/AST/F/148A/2023-24/1063694791(1) passed/issued under Section 148A(d) by the Respondent and all consequential proceedings arising therefrom.” 2. The present petition was listed on 14.02.2025 and the learned counsel for the Revenue had sought time to take instructions. She now states, on instructions, that the order dated 30.03.2024 [impugned order] passed under Section 148A(d) of the Income Tax Act, 1961 [the Act] be set aside and the matter be remanded to the Assessing Officer [AO] for deciding 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 01/07/2025 at 21:34:37

afresh in a time bound manner. 3. In view of the above, without going into the merits of the challenge as raised by the petitioner, we consider it apposite to set aside the impugned order dated 30.03.2024 passed under Section 148A(d) of the Act and remand the matter to the AO for considering afresh. The petitioner is at liberty to respond to the notice dated 20.03.2024 issued under Section 148A(b) of the Act in respect of Assessment Year [AY] 2020-21 within a period of ten days from date. The AO shall consider the response of the petitioner and pass a fresh order within a period of four weeks thereafter, that is, on or before 30.04.2025. The AO would also be at liberty to seek further information or documents as considered relevant. 4. In view of the above order, the notice issued under Section 148 of the Act pursuant to the impugned order dated 30.03.2024 and further proceedings, if any, are also set aside. 5. The petition is disposed of in the aforesaid terms. Pending applications shall also stand disposed of. VIBHU BAKHRU, J TEJAS KARIA, J MARCH 21, 2025/tr 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 01/07/2025 at 21:34:37

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