MANOJ KUMAR vs. INCOME TAX OFFICER CIRCLE AND ANR

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W.P.(C)/9219/2022HC DelhiDLHC01022990202206 September 2022Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA2 pages
AI SummaryRemanded

What did the High Court hold?

The Delhi High Court disposed of the writ petition in light of the submissions made by the Revenue. The Revenue, through its counsel, submitted a letter from the Deputy Commissioner of Income Tax, Central Circle-25, indicating that the issue of dual proceedings for AY 2018-19 (one under Section 153C and another under Section 147) had been noted. The Deputy Commissioner acknowledged that only one proceeding should be initiated for a given AY. The Revenue further stated that approval had been received to drop the proceedings initiated under Section 147 of the Income Tax Act. Consequently, the Revenue was taking steps to drop these proceedings. In view of these actions by the Revenue to rectify the situation and drop the impugned proceeding, the writ petition was disposed of.

What were the facts?

The petitioner, Manoj Kumar, filed a writ petition before the Delhi High Court challenging proceedings initiated against him for Assessment Year (AY) 2018-19. The Revenue, represented by the Income Tax Officer, Circle and another, was the respondent. The case involved two pending proceedings for the same AY: one under Section 153C and another under Section 147 of the Income Tax Act, 1961. Both proceedings were initially initiated by Ward-49(1), New Delhi. The petitioner's PAN was transferred to Central Circle-25, New Delhi on June 13, 2022. The Deputy Commissioner of Income Tax, Central Circle-25, became aware of the Section 147 proceedings only after the PAN transfer and noted that there should only be one proceeding for a given AY. The Deputy Commissioner requested that only the Section 153C proceeding be continued.

What were the issues?

1. Whether the initiation of two separate proceedings under Section 153C and Section 147 of the Income Tax Act, 1961, for the same Assessment Year 2018-19 against the assessee is permissible. Assessee's Contention: The assessee, through the writ petition, implicitly challenged the validity of having dual proceedings for the same AY, seeking a resolution to this procedural anomaly. Revenue's Contention: The Revenue, through a letter from the Deputy Commissioner of Income Tax, Central Circle-25, acknowledged the issue of dual proceedings. The Revenue stated that they became aware of the Section 147 proceedings only after the transfer of the assessee's PAN. They recognized that only one proceeding should be pending for a given AY and took steps to address this. The Revenue also mentioned that the approval for dropping the Section 147 proceedings had been received.

Which sections of the Income-tax Act were involved?

Section 153C,Section 147,Section 148A,Section 127

AI-generated summary — verify with the full judgment below

$~21 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 9219/2022 & C.M. No.27649/2022 MANOJ KUMAR ..... Petitioner Through: Mr.Aseem Chawla with Mr.Manu K.Giri, Advocates. versus INCOME TAX OFFICER CIRCLE AND ANR ..... Respondents Through: Mr.Abhishek Maratha, Sr.Standing Counsel for the Revenue. CORAM: HON'BLE MR. JUSTICE MANMOHAN HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA O R D E R % 06.09.2022 Mr.Abhishek Maratha, learned senior standing counsel for the respondents-revenue has handed over a copy of the letter dated 05th September, 2022 written to him by the Deputy Commissioner of Income Tax, Central Circle-25. The same is taken on record. The relevant portion of the said letter is reproduced hereinbelow:- Subject: In Writ Petition (Civil) No. 9219 of 2022 in the matter of MANOJ KUMAR (PAN:AEQPG5123C) Vs. INCOME TAX OFFICER & ANOTHER FOR AY-2018-19. Reg. The PAN(AEQPG5123C) was transferred to the office of undersigned on 13.06.2022 from the office of the Ward-49(1), New Delhi. It was noticed by the undersigned that two proceedings were pending for A.Y. 2018-19; one under section 153C of I.T. Act, 1961 and one under section 147 of I.T. Act, 1961. Both were initiated by the office of Ward-49(1), New Delhi. The office of the undersigned became aware of the proceedings u/s 148 only after the transfer of PAN to this office. Taking congnizance of the fact that there can be 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 26/06/2026 at 20:39:59

only one proceeding for a given A.Y., the undersigned had intimated the same to the office of Chief Commissioner of Income Tax (OSD), Central-3, New Delhi and had requested to keep only one proceeding u/s 153C of I.T. Act. It may also be mentioned here that office of the undersigned had no intimation either from the assessee or from the Ward-49(1), New Delhi about the fact of the matter was pending before the Hon’ble High court. The same was intimated to the office of the undersigned via e-mail only on 05.09.2022. Further, the actions taken by this office has already addressed the grievance of the assessee as approval for abatement/dropping of proceeding u/s 147 of the I.T. Act has already been received and necessary action will be taken as directed by the Hon’ble High Court. Copy of approval from the office of the Chief Commissioner of Income Tax (OSD), Centra-3, New Delhi is hereby enclosed. This is also pertinent to mention here that during the time of passing order u/s 148A(d), assessee did not present the facts that the proceeding u/s 153 had already been initiated for the same AY and case had been transferred to Central Circle-25, New Delhi as order u/s 127 of the IT Act had been passed by the office of PCIT- 10, New Delhi on 28.09.2021.” Mr.Maratha further states that the respondents are taking steps to drop the proceedings initiated against the petitioner under Section 147 of the Income Tax Act. In view of the aforesaid statement, present writ petition along with pending application stands disposed of. MANMOHAN, J MANMEET PRITAM SINGH ARORA, J SEPTEMBER 6, 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 26/06/2026 at 20:39:59

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