VIVEK MISHRA vs. ACIT, CIR 49(1), DELHI

PDF · subscribers
W.P.(C)/7701/2024HC DelhiDLHC01032201202410 January 2025Bench: HON'BLE THE ACTING CHIEF JUSTICE,HON'BLE MR. JUSTICE TUSHAR RAO GEDELA3 pages
AI SummaryAllowed

What did the High Court hold?

The Delhi High Court allowed the writ petition. The Court noted the submission by the Revenue that the issue was covered in favour of the petitioner by the Court's decision in The Pr. Commissioner of Income Tax - Central-1 v. Ojjus Medicare Pvt. Ltd. The Revenue also conceded that AY 2013-14 is beyond the ten-year period for which assessments can be re-opened. The Court accepted the tabular statement presented by the petitioner, which demonstrated that AY 2013-14 was barred by limitation. Consequently, the impugned notice issued under Section 148 of the Act and all further proceedings pursuant to that notice were set aside. The ratio decidendi is that a notice for re-assessment issued beyond the prescribed limitation period, as interpreted in light of relevant statutory provisions and judicial precedents, is invalid and liable to be quashed.

What were the facts?

The petitioner, Vivek Mishra, filed a writ petition before the Delhi High Court challenging a notice issued under Section 148 of the Income Tax Act, 1961, dated March 26, 2024, for Assessment Year (AY) 2013-14. The petitioner sought to quash this notice and all consequential proceedings. The revenue, represented by the ACIT, CIR 49(1), Delhi, appeared through its counsel. The court noted that the issue involved the re-opening of assessments beyond a certain period. A tabular statement was presented, indicating that AY 2013-14 falls outside the ten-year block period for re-opening assessments under Section 153C read with Section 153A of the Act.

What were the issues?

1. Whether the notice issued under Section 148 of the Income Tax Act, 1961, dated March 26, 2024, for Assessment Year 2013-14 is valid, considering the period of limitation for re-opening assessments? (Question of law) The assessee's contention, as understood from the proceedings, is that the notice for AY 2013-14 is barred by limitation. The assessee relies on the principle that assessments beyond a specified period cannot be re-opened. The revenue's contention is that the issue is covered in favour of the petitioner by the Delhi High Court's decision in The Pr. Commissioner of Income Tax - Central-1 v. Ojjus Medicare Pvt. Ltd (Neutral Citation : 2024:DHC: 2629-DB). The revenue acknowledges that AY 2013-14 is beyond the ten-year period for which assessments can be re-opened.

Which sections of the Income-tax Act were involved?

Section 148,Section 153C,Section 153A

AI-generated summary — verify with the full judgment below

$~15 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 7701/2024 CM APPL. 32037/2024

VIVEK MISHRA

.....Petitioner Through: Ms. Rano Jain, Mr. Venketesh Chaurasia, Ms. Sakshi Rustagi, Ms. Renu Arora, Ms. Sakshi Srivastava and Mr. Ishan Garg, Advocates.

versus

ACIT, CIR 49(1), DELHI

.....Respondent Through: Mr. Shlok Chandra, Senior Standing Counsel with Ms. Naincy Jain and Mr. Madhuri Shukla, Advocates.

CORAM:

HON'BLE THE ACTING CHIEF JUSTICE

HON'BLE MR. JUSTICE TUSHAR RAO GEDELA

O R D E R %

10.01.2025 1. The petitioner has filed the present petition inter alia praying as under: “Under the aforesaid facts and circumstances of the present case, it is therefore most respectfully prayed that this Hon'ble Court may most graciously be pleased to :- A. Admit and allow the Writ Petition on merits as this Hon'ble Court has full Jurisdiction to hear and decide the same. B. Issue a writ/ order/ direction of certiorari or any other appropriate writ/ order/ direction quashing the impugned notice U/s 148 of the Income Tax Act,1961 dated 26.03.2024 as well as all proceedings initiated pursuant to impugned notice U/s 148 dated 26.03.2024 for AY 2013-14. C. Grant ad-interim ex-parte relief in tenns of afore mentioned prayers staying the effect and operation of the impugned notice U/s 148 dated 26.03.2024 for AY 2013-14, till the disposal of the present writ petition; D. Issue any other writ, order or direction as this Hon’ble Court may deem fit and proper in the facts and circumstances of the case in 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 21:04:12

favour of the petitioner.”

2.

The learned counsel appearing for the Revenue states that the issue involved is covered in favour of the petitioner by the decision of this Court in The Pr. Commissioner of Income Tax - Central-1 v. Ojjus Medicare Pvt. Ltd : Neutral Citation : 2024:DHC: 2629-DB and the assessment year (AY) 2013-14 is beyond the period of ten years, the assessments of which can be re-opened. 3. The petitioner has also set out a tabular statement indicating the AYs that would possibly be covered within the period of limitation and notice under Section 153C of the Act. The said tabular statement as set out in the statement is reproduced below: Computation of the ten-year block period as provided under Section 153C read with Section 153A of the Act No. of Years. AY 2024-25 1 AY 2023-24 2 AY 2022-23 3 AY 2021-22 4 AY 2020-21 5 AY 2019-20 6 AY 2018-19 7 AY 2017-18 8 AY 2016-17 9 AY 2015-16 10 AY 2014-15 Barred by limitation AY 2013-14 Barred by limitation

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 21:04:12

4.

Learned counsel appearing for Revenue concurs with the aforesaid tabular statement 5. Accordingly, the present petition is allowed and the impugned notice issued under Section 148 of the Act and the further proceedings pursuant to the said notice are set aside.

VIBHU BAKHRU, ACJ

TUSHAR RAO GEDELA, J JANUARY 10, 2025 Yrj/Aj

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 21:04:12

More judgments on Section 148

All 35,022 judgments and leading authorities on Section 148 →

Recent GST High Court judgments

Search GST case law →