Delhi High Court
Jindal Dyechem Industries Pvt. ... vs Deputy Commissioner Of Income ... on 26 April, 2022
$~104
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 6567/2022 & CM APPLs.19956/2022, 20109/2022
JINDAL DYECHEM INDUSTRIES PVT. LTD. - SUCCESSOR TO
M/S LUMAX CAPLEASE PRIVATE LIMITED ..... Petitioner
Through: Mr. Ved Jain, Advocate with
Ms. Richa Mishra and Mr. Nishchay
Kantoor, Advocates.
versus
DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 13-1 &
ORS. ..... Respondents
Through: Mr. Ajit Sharma, Advocate.
% Date of Decision: 26th April, 2022
CORAM:
HON'BLE MR. JUSTICE MANMOHAN
HON'BLE MR. JUSTICE DINESH KUMAR SHARMA
JUDGMENT
MANMOHAN, J (Oral):
1. Present writ petition has been filed challenging the reassessment
notice dated 27th March, 2021 issued under Section 148 of the Income Tax
Act, 1961 ['the Act'] as well as the assessment order dated 30th March, 2022
passed under Section 147 read with Section 143(3) of the Act for assessment
year 2014-15.
2. Learned counsel for the petitioner states that the impugned notice as
well as the impugned order are void ab initio as they have been issued in the
name of "M/s Lumax Caplease Pvt. Ltd." a non-existent entity which had
merged with the Petitioner company with effect from 1st April, 2013 vide
Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ
Signing Date:27.04.2022
19:51:09
order dated 6th August, 2014 passed by this Court under Section 394 of the
Companies Act, 1956.
3. Learned counsel for the petitioner further states that the income
alleged to have escaped assessment had been offered to tax in the hands of
the amalgamated entity and an assessment order dated 29th December, 2016
had been passed accepting the same.
4. He also states that the impugned assessment order has been passed in
violation of the principle of natural justice as the Petitioner was not given an
opportunity of being heard. He points out that show cause notice dated
28th March, 2022 though signed on 14:52 hours on 29th March, 2022
required the Petitioner to comply with the same by 12:00 PM on 29th March,
2022 i.e. the compliance date was set prior to the issuance of the notice.
5. Issue notice.
6. Mr. Ajit Sharma, Advocate accepts notice on behalf of the
respondents. He states that in the present case, the impugned assessment
order has been passed in the name of "Jindal Dyechem Industries Pvt. Ltd."
i.e., the amalgamated entity. He also states that the issue as to whether
income has escaped assessment or not is a question of fact which the
petitioner can agitate in appeal proceedings.
7. Having heard learned counsel for the parties, this Court is of the view
that even if the submission of learned counsel for the respondents is
accepted then also the impugned assessment order is liable to be set aside as
the petitioner had no opportunity to deal with or respond to the show cause
notice dated 28th March, 2022 as it had been issued after the date and time of
compliance had expired.
Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ
Signing Date:27.04.2022
19:51:09
8. Consequently, the impugned assessment order is set aside on the short
ground of being violative of principle of natural justice and the matter is
remanded back to the Assessing Officer for fresh adjudication.
9. The petitioner shall file its response to the show cause notice dated
28th March, 2022 within two weeks. The Assessing Officer is directed to fix
the date of hearing after four weeks and decide the same in accordance with
law after giving an opportunity of hearing to the petitioner. The rights and
contentions of all the parties are left open.
10. In view of the above, the present writ petition and applications stand
disposed of.
MANMOHAN, J
DINESH KUMAR SHARMA, J
APRIL 26, 2022
AS
Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ
Signing Date:27.04.2022
19:51:09
