Lexmark International (India) ... vs Union Of India & Ors
2021 Latest Caselaw 5309 Cal

01.10.2021
   p.b.
 Sl. No.17.

                            W.P.A. 13778 of 2021

                            (Through Video Conference)



                     Lexmark International (India) Private Limited
                                 Vs.
                     Union of India & Ors.


              Mr.   Kamal Sawhney,
              Mr.   Prashant Meherchandani,
              Mr.   Divyansh Singh,
              Mr.   Tirtha Mukherjee,
              Mr.   Suryaneel Das.
                                 ........for the petitioner.


                     In   this   matter,   petitioner   has   challenged   the

              impugned assessment order dated 30th July, 2021 under

              Section 143(3) read with Section 144C(3), 144B of the

              Income Tax Act relating to Assessment Year 2017-2018 on

              the ground that the same is arbitrary, illegal and wrongful

              exercise of jurisdiction.

                     Facts

in brief in this case according to the petitioner

is that the petitioner received a Draft Assessment Order

under Section 144C of the Act against which he filed

objection on 23rd June, 2021 before the Dispute

Resolution Panel (DRP) against the additions proposed in

the said Draft Assessment which was to be filed within 30

days from date, but it is the case of the petitioner that in

view of the circular of the Central Board of Direct Tax

(CBDT) dated 25th June, 2021 the last date of filing such

objections under that section was extended till 31st

August, 2021 and it is the case of the petitioner that

without allowing the aforesaid period of expiry as per the

circular of the CBDT the respondent Assessing Officer

should not have passed the impugned assessment order

and further that without waiting for the direction to be

made by the DRP on such objection which is mandatory

provision apart from the circular of the Board CBDT which

is binding upon the Assessing Officer being a sub-ordinate

authority under Section 19 of the Income Tax Act, the

impugned order is bad in law.

Learned advocate for the petitioner in support of his

contention, has relied on an unreported judgment of the

Hon'ble Delhi High Court dated 14th July, 2021 in the case

of S.R.F. Ltd. Vs. National Faceless Assessment Centre,

Delhi & Anr. in W.P.(C) 6484 of 2021 and another

judgment of the Hon'ble Delhi High Court dated 6th

August, 2021 in the case of Anand NVH Products Private

Limited Vs. National E Assessment Centre Delhi & Anr. in

W.P.(C) 7936 of 2021.

Mr. Chowdhury, learned advocate appearing for the

respondents is not in a position to defend and justify the

action of the respondents of passing the impugned

assessment order in disregard to the aforesaid circular of

the CBDT and also the action of the respondent Assessing

Officer concerned in passing the impugned assessment

order without getting any instruction from the DRP within

the time stipulated under the statute.

Considering the submission of the parties, this writ

petition being WPA No.13778 of 2021 is disposed of by

setting aside the impugned assessment order dated 30th

July, 2021 and all subsequent actions or steps on the

basis of such assessment. The respondent Assessing

Officer shall proceed with the relevant assessment

proceeding in question after getting the direction from the

DRP in accordance with law.

The writ petition being WPA No.13778 of 2021 is

disposed of.

(Md. Nizamuddin, J.)