MAHARAJA AGARSAIN BUILDERS PRIVATE LIMITED vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 26 & ANR.

PDF · subscribers
W.P.(C)/5353/2024HC DelhiDLHC01019923202415 April 2024Bench: HON'BLE MR. JUSTICE YASHWANT VARMA,HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV2 pages
AI SummaryRemanded

What did the High Court hold?

The Delhi High Court, in its order dated April 15, 2024, disposed of the writ petitions. The court noted that a Section 153C notice had been issued on September 16, 2022, and that a final assessment order had subsequently been framed. In light of this development, the High Court left it open for the writ petitioner to pursue the statutory alternative remedies available to them. The court specifically permitted the petitioner to assert that their case might be covered by the High Court's earlier decision in Principal Commissioner of Income Tax-Central-1 vs. Ojjus Medicare Private Limited [2024 SCC Online Del 2439]. All rights and contentions of both the petitioner and the respondents were expressly kept open. The operative direction was to dispose of the writ petitions on these terms.

What were the facts?

The petitioner, Maharaja Agarsain Builders Private Limited, filed two writ petitions before the Delhi High Court challenging actions taken by the Assistant Commissioner of Income Tax, Central Circle 26. The petitions were filed in relation to a Section 153C notice issued on September 16, 2022. The respondents informed the court that a final assessment order had subsequently been framed. The High Court was presented with these facts and the procedural development concerning the assessment.

What were the issues?

The primary issue before the High Court was whether the writ petitions were maintainable given that a final assessment order had been passed after the issuance of a Section 153C notice. The petitioner sought to pursue alternative remedies, potentially arguing that their case was covered by a previous High Court decision. The respondents, represented by learned counsel, submitted that a final assessment order had been framed. The court needed to decide whether to allow the petitioner to pursue statutory remedies or to dismiss the writ petitions.

Which sections of the Income-tax Act were involved?

Section 153C

AI-generated summary — verify with the full judgment below

Heard together (2 matters)

W.P.(C) 5353/2024
W.P.(C) 5354/2024

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

$~112 & 113 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 5353/2024 & CM APPL. 21936/2024 (Stay)

MAHARAJA AGARSAIN BUILDERS PRIVATE LIMITED ..... Petitioner

Through: Ms. Ananya Kapoor, Adv.

versus

ASSISTANT COMMISSIONER OF INCOME TAX,

CENTRAL CIRCLE 26 & ANR.

..... Respondents Through: Mr. Gaurav Gupta, SSC along with Shivendra Singh, JSC, Mr. Yojit Pareek, JSC and Mr. Namit Gupta, Adv.

113 + W.P.(C) 5354/2024 & CM APPL. 21938/2024 (Stay)

MAHARAJA AGARSAIN BUILDERS PRIVATE LIMITED ..... Petitioner

Through: Ms. Ananya Kapoor, Adv.

versus

ASSISTANT COMMISSIONER OF INCOME TAX,

CENTRAL CIRCLE 26 & ANR.

..... Respondents Through: Mr. Gaurav Gupta, SSC along with Shivendra Singh, JSC, Mr. Yojit Pareek, JSC and Mr. Namit Gupta, Adv.

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA

HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR

KAURAV

O R D E R %

15.04.2024

CM APPL. 21937/2024 (Exemption) in W.P.(C) 5353/2024 CM APPL. 21939/2024 (Exemption) in W.P.(C) 5354/2024 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 04/07/2025 at 01:07:07

Allowed, subject to all just exceptions.

Application is disposed of. W.P.(C) 5353/2024 & CM APPL. 21936/2024 (Stay) W.P.(C) 5354/2024 & CM APPL. 21938/2024 (Stay)

1.

Undisputedly, the Section 153C notice had been issued on 16 September 2022. We are further informed by Mr. Gupta, learned counsel representing the respondents that subsequently a final assessment order has also come to be framed. 2. In view of the aforesaid, we leave it open to the writ petitioner to pursue the statutory alternative remedies. It shall be open to the writ petitioner to assert that the case otherwise stands covered by our decision rendered in Principal Commissioner of Income Tax- Central-1 vs. Ojjus Medicare Private Limited [2024 SCC Online Del 2439]. 3. All rights and contentions of respective parties are kept open. 4. The writ petitions stand disposed of on the above terms.

YASHWANT VARMA, J.

PURUSHAINDRA KUMAR KAURAV, J. APRIL 15, 2024/RW

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 04/07/2025 at 01:07:07

More judgments on Section 153C

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

Recent GST High Court judgments

Search GST case law →