TINA ORGANICS PVT. LTD vs. DEPUTY COMMISSIONER OF INCOME CENTRAL CIRCLE - 28

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W.P.(C)/5787/2023HC DelhiDLHC01016641202312 August 2024Bench: HON'BLE MR. JUSTICE YASHWANT VARMA,HON'BLE MR. JUSTICE RAVINDER DUDEJA2 pages
AI SummaryDismissed

What did the High Court hold?

The Delhi High Court held that the impugned assessment order dated March 28, 2023, passed under Section 153C read with Section 144 of the Income Tax Act, 1961, and the Section 148 notices were issued to an entity with PAN AABCT5824H, which is demonstrably not the PAN of the writ petitioner (Tina Organics Pvt. Ltd., PAN AABCT6410H). Given this undisputed factual distinction in the PANs, the Court found no justification to continue the writ petition. The Court reasoned that the core of the petitioner's grievance stemmed from the assessment being directed at them, but the respondent's clarification established that the assessment was against a different legal entity. Therefore, the writ petitions were disposed of on this basis, without delving into the merits of the assessment itself or the petitioner's claim of receiving the order.

What were the facts?

The petitioner, Tina Organics Pvt. Ltd. (PAN AABCT6410H), filed two writ petitions challenging an assessment order dated March 28, 2023, passed under Section 153C read with Section 144 of the Income Tax Act, 1961, and related Section 148 notices. The respondent, Deputy Commissioner of Income Tax, clarified that the assessment order and notices were issued to a different entity, M/s. Tina Organics P Ltd. (PAN AABCT5824H), located at C-1/28, Safdarjung Enclave, Delhi-110029. The petitioner contended that the assessment order pertaining to the different entity was served upon them. The High Court had previously directed the petitioner to place the said document on record.

What were the issues?

1. Whether the assessment order dated March 28, 2023, passed under Section 153C read with Section 144 of the Income Tax Act, 1961, and the Section 148 notices are validly issued against the petitioner, Tina Organics Pvt. Ltd. (PAN AABCT6410H)? Assessee's Contention: The petitioner argued that the assessment order and notices, though issued to a different entity with a similar name, were served upon them, implying a procedural irregularity or misidentification. Revenue's Contention: The respondent stated that the assessment order and notices were correctly issued to M/s. Tina Organics P Ltd. (PAN AABCT5824H), which is a distinct entity from the writ petitioner (PAN AABCT6410H), and therefore, the proceedings are not against the petitioner.

Which sections of the Income-tax Act were involved?

Section 153C,Section 144,Section 148

AI-generated summary — verify with the full judgment below

Heard together (2 matters)

W.P.(C) 5787/2023
W.P.(C) 5859/2023

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

$~45 & 46 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 5787/2023 TINA ORGANICS PVT. LTD .....Petitioner Through: Mr. Vibhu Jain, Advocate. versus DEPUTY COMMISSIONER OF INCOME CENTRAL CIRCLE – 28 .....Respondent Through: Mr. Abhishek Maratha, Sr.SC with Mr. Parth Semwal and Ms. Nupur Sharma, Advocates. 46 + W.P.(C) 5859/2023 TINA ORGANICS PVT. LTD ....Petitioner Through: Mr. Vibhu Jain, Advocate. versus DEPUTY COMMISSIONER OF INCOME TAX .....Respondent Through: Mr. Abhishek Maratha, Sr.SC with Mr. Parth Semwal and Ms. Nupur Sharma, Advocates. CORAM: HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE RAVINDER DUDEJA O R D E R %

12.08.2024 1. We had in our order of 5 December 2023 taken note of the following disclosures as made by the respondent : “1. In the counter affidavit filed by the Respondent, it has been stated that no assessment proceeding has been initiated against the petitioner whose name is Tina 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 16/08/2024 at 11:55:20

Organics Pvt. Ltd. holding PAN AABCT6410H. It is clarified that the assessment order has been passed against M/s. Tina Organics P Ltd., holding PAN AABCT5824H bearing address C-1/28, Safdarjung Enclave, Delhi-110029. 2. According to us, this clarification should end the controversy. However, learned counsel for the Petitioner states that the assessment order against the different entity was served upon the petitioner. Let the said document be placed on record within two weeks. 3. List on 21st February, 2024.” 2. In view of the undisputed fact that the impugned assessment order dated 28 March 2023 passed under Section 153C read with Section 144 of the Income Tax Act, 1961 [‘Act’] as well as the Section 148 notices stand mapped to PAN AABCT5824H, and which is admittedly not of the writ petitioner, we find no justification to continue the instant writ petition. 3. It shall consequently stand disposed of. YASHWANT VARMA, J. RAVINDER DUDEJA, J. AUGUST 12, 2024/mk 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 16/08/2024 at 11:55:20

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