PCI LIMITED vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 19(1), DELHI & ANR.

PDF · subscribers
W.P.(C)/3812/2024HC DelhiDLHC01013097202405 July 2024Bench: HON'BLE MR. JUSTICE RAVINDER DUDEJA,HON'BLE MR. JUSTICE YASHWANT VARMA3 pages
AI SummaryWithdrawn

What did the High Court hold?

The Delhi High Court held that in view of the information provided that the assessment proceedings undertaken under Section 153C of the Income Tax Act, 1961, have been terminated and brought to a close with no additions having been made, the instant writ petitions are rendered infructuous. Consequently, the petitions were disposed of. The court did not delve into the merits of the original challenge to the assessment proceedings, as the subsequent development rendered the petitions moot. The ratio decidendi is that when the underlying action being challenged ceases to exist or is resolved without adverse findings, the proceedings challenging it become infructuous and are to be disposed of accordingly.

What were the facts?

The petitioner, PCI Limited, filed multiple writ petitions (W.P.(C) 3834/2024, 3804/2024, 3808/2024, 3809/2024, 3811/2024, and 3812/2024) before the Delhi High Court. The respondents were the Assistant Commissioner of Income Tax Circle 19(1), Delhi, and another. The petitions challenged assessment proceedings initiated under Section 153C of the Income Tax Act, 1961. The court was informed that these assessment proceedings have since been terminated and brought to a close without any additions being made to the assessee's income.

What were the issues?

1. Whether the writ petitions filed by the petitioner are rendered infructuous (a mixed question of fact and law, turning on the status of the assessment proceedings under Section 153C of the Income Tax Act, 1961). The Assessee (Petitioner) argued that the writ petitions were filed challenging the assessment proceedings. The Revenue (Respondents) stated that the assessment proceedings under Section 153C of the Income Tax Act, 1961, have been terminated with no additions made. The court was informed of this development.

Which sections of the Income-tax Act were involved?

Section 153C

AI-generated summary — verify with the full judgment below

Heard together (3 matters)

W.P.(C) 3834/2024
W.P.(C) 3804/2024
W.P.(C) 3808/2024

Read from the judgment's own cause title. This page is filed under one of them.

$~32, 43, 45 to 48 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 3834/2024 PCI LIMITED

.....Petitioner Through: Mr. Sumit Lalchandani, for Mr. Salil Kapoor, Advocate. versus ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 19(1) DELHI & ANR.

.....Respondents Through: Mr. Aseem Chawla, SSC with Ms. Naincy Jain, JSC, Ms. Pratishtha Chaudhary & Mr. Naveen Rohila, Advocates. 43 + W.P.(C) 3804/2024 PCI LIMITED

.....Petitioner Through: Mr. Sumit Lalchandani, for Mr. Salil Kapoor, Advocate. versus ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 19(1) DELHI & ANR.

.....Respondents Through: Mr. Aseem Chawla, SSC with Ms. Naincy Jain, JSC, Ms. Pratishtha Chaudhary & Mr. Naveen Rohila, Advocates. 45 + W.P.(C) 3808/2024 PCI LIMITED

.....Petitioner Through: Mr. Sumit Lalchandani, for Mr. Salil Kapoor, Advocate. versus ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 19(1) DELHI & ANR.

.....Respondents Through: Mr. Aseem Chawla, SSC with Ms. Naincy Jain, JSC, Ms. Pratishtha Chaudhary & Mr. Naveen Rohila, Advocates. 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 03/07/2025 at 08:16:18

46 + W.P.(C) 3809/2024 PCI LIMITED

.....Petitioner Through: Mr. Sumit Lalchandani, for Mr. Salil Kapoor, Advocate. versus ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 19(1) DELHI & ANR.

.....Respondents Through: Mr. Aseem Chawla, SSC with Ms. Naincy Jain, JSC, Ms. Pratishtha Chaudhary & Mr. Naveen Rohila, Advocates. 47 + W.P.(C) 3811/2024 PCI LIMITED

.....Petitioner Through: Mr. Sumit Lalchandani, for Mr. Salil Kapoor, Advocate. versus ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 19(1), DELHI & ANR. .....Respondents Through: Mr. Aseem Chawla, SSC with Ms. Naincy Jain, JSC, Ms. Pratishtha Chaudhary & Mr. Naveen Rohila, Advocates. 48 + W.P.(C) 3812/2024 PCI LIMITED

.....Petitioner Through: Mr. Sumit Lalchandani, for Mr. Salil Kapoor, Advocate. versus ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 19(1), DELHI & ANR. .....Respondents Through: Mr. Aseem Chawla, SSC with Ms. Naincy Jain, JSC, Ms. Pratishtha Chaudhary & Mr. Naveen Rohila, Advocates. CORAM: HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE RAVINDER DUDEJA 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 03/07/2025 at 08:16:18

O R D E R %

05.07.2024 1. We have been informed that pursuant to termination of the assessment proceedings which were undertaken under Section 153C of the Income Tax Act, 1961, the proceedings have been brought to a close with no additions having been made. 2. In view of the aforesaid, the instant writ petitions are rendered infructuous. They are accordingly disposed of. YASHWANT VARMA, J. RAVINDER DUDEJA, J. JULY 5, 2024/RM/SK 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 03/07/2025 at 08:16:18

More judgments on Section 153C

All 9,619 judgments and leading authorities on Section 153C →

Recent GST High Court judgments

Search GST case law →