PAWAN KUMAR SHARMA vs. NATIONAL FACELESS ASSESSMENT CENTRE DELHI (EARLIER NATIONAL E ASSESSMENT CENTRE DELHI) & ANR.

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W.P.(C)/11931/2021HC DelhiDLHC01032610202110 March 2022Bench: HON'BLE MR. JUSTICE RAJIV SHAKDHER,HON'BLE MR. JUSTICE JASMEET SINGH2 pages
AI SummaryAllowed

What did the High Court hold?

The Delhi High Court allowed the prayer made in the writ petition. The Court held that the impugned assessment order dated 30.09.2021, issued under Section 143(3) read with Section 144B of the Income Tax Act, 1961, along with the notice for demand under Section 156 and the notice for initiation of penalty under Section 270A of the Act, concerning Assessment Year 2019-2020, are set aside. The Court noted that the issue was identical to W.P.(C) No. 6158/2021, and the revenue's counsel conceded to this. The Court further stated that if the Assessing Officer desired to proceed further, they would have the liberty to do so, provided it was as per law. The writ petition was disposed of accordingly.

What were the facts?

The petitioner, Pawan Kumar Sharma, filed a writ petition before the Delhi High Court challenging an assessment order dated September 30, 2021, a notice for demand under Section 156, and a notice for initiation of penalty under Section 270A, all pertaining to Assessment Year 2019-2020. The respondents were the National Faceless Assessment Centre Delhi and another. The petitioner's counsel argued that the issue in this writ petition was identical to that in W.P.(C) No. 6158/2021. The revenue's counsel acknowledged this and conceded that the same outcome should apply.

What were the issues?

1. Whether the assessment order dated 30.09.2021, issued under Section 143(3) read with Section 144B of the Income Tax Act, 1961, along with the consequential demand and penalty notices, are liable to be set aside. The petitioner contended that the issue was identical to a previously decided case. The revenue, through its counsel, conceded that the same fate should follow in the instant case, implying an acceptance of the petitioner's position based on the prior judgment.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144B,Section 156,Section 270A

AI-generated summary — verify with the full judgment below

$~2 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 11931/2021

PAWAN KUMAR SHARMA

......Petitioner

Through: Ms Kavita Jha, Advocate.

versus NATIONAL FACELESS ASSESSMENT CENTRE DELHI (EARLIER NATIONAL E ASSESSMENT CENTRE DELHI) & ANR.

......Respondents

Through: Mr Ruchir Bhatia, Sr. Standing Counsel with Mr Shlok Chandra, Jr. Standing Counsel and Ms Mansie Jain, Advocate.

CORAM:

HON'BLE MR JUSTICE RAJIV SHAKDHER

HON'BLE MR JUSTICE JASMEET SINGH

O R D E R %

10.03.2022 [Physical Hearing/Hybrid Hearing (as per request)] 1. Counsel for the parties agree that the issue involved in the above- captioned writ petition is identical to the issue that obtained in W.P.(C) No.6158/2021.

2.

Therefore, in view of the judgment rendered today [i.e., 10.03.2022] in W.P (C) 6158/2021 titled Omkar Nath v National Faceless Assessment Centre Delhi (Earlier National E-Assessment Centre Delhi) & Anr., Mr Shlok Chandra, who appears for the respondents/revenue, says he cannot but accept that the same fate should follow in the instant case as well. 3. Accordingly, the prayer made in the above-captioned writ petition is allowed.

W.P.(C) 11931/2021

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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 18/06/2026 at 08:19:37

3.1. The impugned assessment order dated 30.09.2021, issued under Section 143(3) read with Section 144B of the Income Tax Act, 1961 (in short "the Act") as also the notice for demand issued under Section 156 of the Act and notice for initiation of penalty under Section 270A of the Act, of even date, concerning Assessment Year 2019-2020, are set aside. 4. Needless to add, if the Assessing Officer (AO) is desirous of proceeding further in the matter, he will have the liberty to do so, albeit, as per law. 5. The writ petition is, accordingly, disposed of.

RAJIV SHAKDHER, J

JASMEET SINGH, J MARCH 10, 2022 tr

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W.P.(C) 11931/2021

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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 18/06/2026 at 08:19:37

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