UTTAM CHAND RAKESH KUMAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 2 & ANR.

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W.P.(C)/17458/2024HC DelhiDLHC01094930202418 December 2024Bench: HON'BLE THE ACTING CHIEF JUSTICE,HON'BLE MR. JUSTICE TUSHAR RAO GEDELA2 pages
AI SummaryRemanded

What did the High Court hold?

The Delhi High Court, in consideration of the submission made by the learned counsel for the Revenue, decided to set aside the impugned notice dated 31.08.2024 issued under Section 148 of the Income Tax Act, 1961, and the impugned order dated 31.08.2024 passed under Section 148A(d) of the Act for Assessment Year 2018-2019. The Court further remanded the matter to the Assessing Officer (AO) for considering it afresh. This decision was made in light of the Revenue's own request to set aside the proceedings and reconsider them. The Court directed that the reconsideration should also take into account the averments made in the present writ petition. No specific findings were made on the merits of the reassessment proceedings themselves, as the matter was remitted back to the AO.

What were the facts?

The petitioner, Uttam Chand Rakesh Kumar, filed a writ petition before the Delhi High Court challenging a notice dated 31.08.2024 issued under Section 148 of the Income Tax Act, 1961, and an order dated 31.08.2024 passed under Section 148A(d) of the Act, both pertaining to Assessment Year 2018-2019. The petitioner sought to quash these notices and orders, and to restrain the respondent, Assistant Commissioner of Income Tax, Central Circle 2, from continuing reassessment proceedings. The revenue, represented by its counsel, agreed to set aside the impugned notice and order and requested a remand to the Assessing Officer for fresh consideration.

What were the issues?

1. Whether the notice dated 31.08.2024 issued under Section 148 of the Income Tax Act, 1961, for AY 2018-2019 is liable to be quashed? 2. Whether the order dated 31.08.2024 issued under Section 148A(d) of the Income Tax Act, 1961, for AY 2018-2019 is liable to be quashed? Assessee's Contentions: The petitioner sought a writ of certiorari to quash the notice under Section 148 and the order under Section 148A(d) for AY 2018-2019. They also sought a writ of prohibition to restrain the respondent from continuing reassessment proceedings during the pendency of the petition. The specific grounds for challenge were not detailed in the provided text, but the prayers indicate a challenge to the validity of the reassessment initiation process. Revenue's Contentions: The learned counsel for the Revenue submitted that the impugned notice dated 31.08.2024 under Section 148 and the impugned order dated 31.08.2024 under Section 148A(d) of the Act for AY 2018-19 be set aside and the matter be remanded to the Assessing Officer for considering it afresh.

Which sections of the Income-tax Act were involved?

Section 148,Section 148A(d)

AI-generated summary — verify with the full judgment below

$~111. * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 17458/2024 UTTAM CHAND RAKESH KUMAR .....Petitioner Through: Mr. Abhimanyu Jhamba, Mr. Thonpinao Thangal and Ms. Aayushi Srivastava, Advs. versus ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 2 & ANR. .....Respondent Through: Mr. Sunil Aggarwal, Sr. St. Counsel with Mr. Shivansh B. Pandya, Jr. St. Counsel, Mr. Viplav Acharya, Jr. St. Counsel, Ms. Priya Sarkar, Jr. St. Counsel, Mr. Utkarsh Tiwari, Advs. CORAM: HON'BLE THE ACTING CHIEF JUSTICE HON'BLE MR. JUSTICE TUSHAR RAO GEDELA O R D E R % 18.12.2024 CM APPL. 74250/2024 1. Exemption allowed, subject to all just exceptions. 2. The application stands disposed of. W.P.(C) 17458/2024 & CM APPL. 74249/2024 3. The petitioner has filed the present petition, inter alia, praying as under: “a. A Writ of Certiorari or Writ, Order or Direction in the nature of Certiorari, or any other appropriate Writ, Order or Direction under Article 226 / 227 of the Constitution of India quashing Notice dated 31.08.2024 issued under section 148 of the Act for AY 2018-2019; b. A Writ of Certiorari or Writ, Order or Direction in the nature of Certiorari, or any other appropriate Writ, Order or Direction under Article 226 / 227 of the Constitution of India quashing order dated 31.08.2024 issued under section u/s 148A(d) of the Act for AY 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 23/12/2024 at 12:15:33

2018-2019; c. A Writ of Prohibition as Writ, order or direction in the nature of Prohibition, or any other appropriate Writ, order of direction under Article 226/227 of the Constitution of India restraining the Respondent from continuing with the reassessment proceedings during the pendency of the present petition; and d. To pass such further or other relief as this Hon’ble Court may deem fit and proper in the facts and circumstances of the case.” 4. At the outset, the learned counsel for the Revenue submits that the notice dated 31.08.2024 (hereafter the impugned notice) passed under Section 148 and the order dated 31.08.2024 (hereafter the impugned order) passed under Section 148A(d) of the Income Tax Act, 1961 (hereafter the Act) for the assessment year 2018-19 be set aside and the matter be remanded to the Assessing Officer (AO) for considering it afresh. 5. In view of the above, the impugned notice dated 31.08.2024 issued under Section 148 of the Act and the impugned order dated 31.08.2024 passed under Section 148A(d) of the Act are set aside and the matter is remanded to the AO for considering it afresh, including in light of the averments made in the present writ petition. 6. The petition stands disposed of. Pending application is also disposed of. VIBHU BAKHRU, ACJ TUSHAR RAO GEDELA, J DECEMBER 18, 2024 N.Khanna 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 23/12/2024 at 12:15:33

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