Delhi High Court
E Homes Infrastructure Pvt Ltd vs Acit, Circle - 7 1, Delhi & Ors. on 17 January, 2022
$~12
* IN THE HIGH COURT OF DELHI AT NEW DELHI
% Date of Decision: 17th January, 2022
+ W.P.(C) 6902/2021
E HOMES INFRASTRUCTURE PVT LTD ..... Petitioner
Through Mr. P. Roychaudhuri, Advocate.
Versus
ACIT, CIRCLE - 7 1, DELHI & ORS. ..... Respondents
Through Mr. Sanjay Kumar, Ms. Easha Kadian
Standing Counsels for Income Tax
Department with Mr. Himanshu,
Advocate.
CORAM:
HON'BLE THE CHIEF JUSTICE
HON'BLE MS. JUSTICE JYOTI SINGH
JUDGMENT
D.N. PATEL, CHIEF JUSTICE (ORAL)
W.P.(C) 6902/2021 & CM APPL. 21808/2021 (STAY)
Proceedings have been conducted through video conferencing.
1. Present writ petition has been preferred seeking the following reliefs:-
"(A) A writ of certiorari to call for the records relating
to the notice dated 29.06.2021 (DIN & Notice
No.ITBA/AST/S/148/2021-22/1033847853(1) issued to
the Petitioner u/s 148 of the Income Tax Act, 1961 by
Respondent No. 1 for the Assessment Year 2015-16 and
to quash the same as illegal;
(B) A writ of certiorari or any other directions for
setting aside the 'Explanation' given in the Notification
S.O. 1432(E) [No. 20/2021/F. NO. 370142/35/2020-
TPL], dated 31.03.2021 and Notification S.O. 1703 (E)
[No. 38 /2021/ F. NO. 370142/35/2020-TPL], dated
Signature Not Verified
Digitally Signed
By:KAMAL KUMAR
Signing Date:19.01.2022
17:54:21
27.04.2021 issued by the Respondent No. 3, as the same
is illegal and beyond the authority of law"
2. We have heard learned counsels appearing on behalf of the parties
and have looked into the facts and circumstances of the case.
3. Learned counsel for the Petitioner, at the outset, submits that the
issue raised in the present writ petition is squarely covered by a
Judgement dated 15.12.2021, passed by a Division Bench of this Court in
W.P.(C) 6176/2021. Learned counsels appearing on behalf of the
Respondents, on a pointed query, do not dispute the said position.
4. We have perused the judgement, relied upon by the learned counsel
for the Petitioner and find merit in the submission that the judgment
squarely covers the issue arising in the present writ petition.
5. In view of the aforesaid, we hereby quash the impugned Notice dated
29.06.2021, issued by Respondent No.1 under Section 148 of the Income
Tax Act, 1961, for the Assessment Year 2015-16 (Annexure P-1 to the
memo of the writ petition).
6. Keeping in view the fact that the Division Bench in the
aforementioned judgment has declared Explanations A(a)(ii)/A(b) in the
Notification No. 20/2021 dated 31.03.2021 and Notification No. 38/2021
dated 27.04.2021 as ultra vires, the relief sought by the Petitioner herein in
prayer (b) stands redressed and no further orders are required to be passed.
7. Needless to state, if the law permits the Respondents/Revenue to take
further steps in the matter, they shall be at liberty to do so and, if and when
such steps are taken, which give rise to any grievance/cause of action to
the Petitioner, the Petitioner shall be at liberty to resort to remedies available
in law.
Signature Not Verified
Digitally Signed
By:KAMAL KUMAR
Signing Date:19.01.2022
17:54:21
8. Writ petition is accordingly allowed. Pending application stands
disposed of.
CHIEF JUSTICE
JYOTI SINGH, J
JANUARY 17, 2022/st
Signature Not Verified
Digitally Signed
By:KAMAL KUMAR
Signing Date:19.01.2022
17:54:21
