Delhi High Court
Vikrant Suri vs Income Tax Officer Ward 30 (5) New ... on 17 January, 2022
$~14
* IN THE HIGH COURT OF DELHI AT NEW DELHI
% Date of Decision: 17th January, 2022
+ W.P.(C) 7334/2021
VIKRANT SURI ..... Petitioner
Through Mr. Inder Paul Bansal and Mr. Vivek
Bansal, Advocates.
versus
INCOME TAX OFFICER WARD 30 (5) NEW DELHI
& ORS. ..... Respondents
Through Ms. Vibhooti Malhotra, Senior
Standing Counsel, Mr. Shaliendra
Singh, Junior Standing Counsel with
Mr. Udit Sharma, Advocate for
Income Tax Department.
CORAM:
HON'BLE THE CHIEF JUSTICE
HON'BLE MS. JUSTICE JYOTI SINGH
JUDGMENT
D.N. PATEL, CHIEF JUSTICE (ORAL)
Proceedings have been conducted through video conferencing.
W.P.(C) 7334/2021 & CM APPL. 23093/2021 (Stay)
1. Present writ petition has been preferred seeking the following reliefs:-
"a). issue a writ of and/or order and or directions in
the nature of certiorari, prohibition, mandamus or any
other appropriate writ, order or direction quashing
impugned notice dated 25.04.2021(ANNEXURE-l) issued
by Respondent No.1 under section 148 of the Act and
proceedings initiated pursuant thereto;
Signature Not Verified
Digitally Signed
By:KAMAL KUMAR
Signing Date:19.01.2022
17:54:21
b). set aside the 'Explanation' given in the
Notifications No. 20/2021 dated 31.03.2021
(ANNEXURE-2) and 38/2021 dated 27.04.2021
(ANNEXURE-3) issued by Respondent No.3 (CBDT)
which are ultra vires to the TOL Act."
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
25.04.2021, issued by Respondent No.1 under Section 148 of the Income
Tax Act, 1961, for the Assessment Year 2015-16 (Annexure-A1 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
Signature Not Verified
Digitally Signed
By:KAMAL KUMAR
Signing Date:19.01.2022
17:54:21
Petitioner, the Petitioner shall be at liberty to resort to remedies available in
law.
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
