IGT SOLUTIONS PRIVATE LIMITED vs. ASSISTANT COMMISSIONER OF INCOME-TAX CIRCLE 12-2 & ORS.

PDF · subscribers
W.P.(C)/5841/2022HC DelhiDLHC01013929202220 May 2022Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA2 pages
AI SummaryWithdrawn

What did the High Court hold?

The Delhi High Court noted the statement made by the learned counsel for the respondents-Revenue that no final assessment order under Section 144C read with Section 143(3) of the Income Tax Act, 1961, had been passed for assessment year 2016-17. In light of this statement and the fact that penalty proceedings under Section 271(1)(c) for the same year were dropped, the Court directed the Assessing Officer to refund the amount recovered from the petitioner pursuant to the draft assessment order dated December 22, 2019, and to credit the same to the petitioner's bank account along with statutory interest within four weeks. The petitioner, in view of the directions and the Revenue's statement, did not wish to press the writ petition further. The Court disposed of the writ petition.

What were the facts?

The petitioner, IGT Solutions Private Limited, filed a writ petition before the Delhi High Court challenging certain actions of the Assistant Commissioner of Income-tax, Circle 12-2, and others. The assessment year in question was 2016-17. The Dispute Resolution Panel had issued directions on March 17, 2021. The Revenue stated that no final assessment order under Section 144C read with Section 143(3) of the Income Tax Act, 1961, had been passed pursuant to these directions. The petitioner also stated that penalty proceedings under Section 271(1)(c) for the same assessment year were dropped on March 30, 2022.

What were the issues?

1. Whether the Revenue has passed a final assessment order under Section 144C read with Section 143(3) of the Income Tax Act, 1961, for assessment year 2016-17, pursuant to the Dispute Resolution Panel's directions dated March 17, 2021. Assessee's Contention: The petitioner, through its counsel, stated that penalty proceedings under Section 271(1)(c) for assessment year 2016-17 were dropped vide order dated March 30, 2022. Revenue's Contention: The Revenue, through its senior standing counsel, stated that no final assessment order under Section 144C read with Section 143(3) of the Income Tax Act, 1961, had been passed till date pursuant to the directions of the Dispute Resolution Panel dated March 17, 2021, against the petitioner for the assessment year 2016-17.

Which sections of the Income-tax Act were involved?

Section 144C,Section 143(3),Section 271(1)(c)

AI-generated summary — verify with the full judgment below

$~4 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 5841/2022 IGT SOLUTIONS PRIVATE LIMITED ..... Petitioner Through: Mr.Manuj Sabharwal, Advocate. versus ASSISTANT COMMISSIONER OF INCOME-TAX CIRCLE 12-2 & ORS. ..... Respondents Through: Mr.Kunal Sharma, senior standing counsel for the Revenue. CORAM: HON'BLE MR. JUSTICE MANMOHAN HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA O R D E R % 20.05.2022 C.M.No.17535/2022 Exemption allowed, subject to all just exceptions. Accordingly, the application stands disposed of. W.P.(C) No.5841/2022 & C.M.No.17534/2022 The present writ petition has been filed for a number of reliefs. At the outset, learned counsel for the respondents-Revenue states that no final assessment order has been passed under Section 144C read with Section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) till date pursuant to the directions of the Dispute Resolution Panel dated 17th March, 2021, against the petitioner for the assessment year 2016- 17. 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 19/06/2026 at 17:39:06

Learned counsel for the petitioner states that the penalty proceedings initiated under Section 271(1)(c) of the Act have been dropped against the petitioner for the assessment year 2016-17 vide order dated 30th March, 2022. In view of the statement made by learned counsel for the respondents-Revenue, the respondent no.1/Assessing Officer is directed to refund the amount recovered from the petitioner in pursuance to the draft assessment order dated 22nd December, 2019 and to credit the same in the petitioner’s bank account along with statutory interest within four weeks. In view of the aforesaid direction and the statement made by learned counsel for the respondents-Revenue, learned counsel for the petitioner does not wish to press the present writ petition any further. Recording the aforesaid direction and statement made by the learned counsel for the respondents-Revenue, the present writ petition along with pending application stands disposed of. MANMOHAN, J MANMEET PRITAM SINGH ARORA, J MAY 20, 2022 KA 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 19/06/2026 at 17:39:06

More judgments on Section 144C

All 3,699 judgments and leading authorities on Section 144C →

Recent GST High Court judgments

Search GST case law →