Deepak Agarwal vs Union Of India And Ors. & Ors.
2022 Latest Caselaw 904 Del

                          $~30
                          *    IN THE HIGH COURT OF DELHI AT NEW DELHI
                          +      W.P.(C) 8196/2021
                                 DEEPAK AGARWAL                                        ..... Petitioner
                                                    Through     Mr. Sushil K. Tekriwal with
                                                                Dr. Mamta Tekriwal, Advs.

                                                    versus

                                 UNION OF INDIA AND ORS. & ORS.              ..... Respondents
                                               Through   Mr. Zoheb Hossain, Sr. Standing
                                                         counsel with Mr. Vipul Agrawal and
                                                         Mr. Parth Senwal, Advs.


                          %                        Date of Decision: 29th March, 2022
                          CORAM:
                          HON'BLE MR. JUSTICE MANMOHAN
                          HON'BLE MR. JUSTICE MANOJ KUMAR OHRI
                                                     JUDGMENT

MANMOHAN, J (Oral):

CM APPL.15315/2022

1. Present application has been filed by the respondents-applicants seeking clarification of the judgment dated 15th December, 2021 passed in W.P.(C) 6176/2021 to the extent that the aforesaid judgment is not applicable to the re-assessment notice dated 31st March, 2021 issued under Section 148 of the Income Tax Act, 1961 in respect of re-assessment proceedings for the Assessment Year 2013-14.

2. Learned counsel for the respondent-applicant states that inadvertently the factum of issuance of notice dated 31st March, 2021 for the Assessment

Signature Not Verified Digitally Signed By:KRISHNA BHOJ Signing Date:30.03.2022 16:41:29 Year 2013-14 was not brought to the notice of this Court by either of the parties.

3. Issue notice. Dr. Mamta Tekriwal, learned counsel accepts notice on behalf of the non-applicants/petitioners. She prays for an adjournment.

4. However, keeping in view the fact that the matter is getting time barred on 31st March, 2022 and the applicants only seek clarification of the judgment dated 15th December, 2021 passed by this Court, the request for adjournment is declined.

5. Admittedly, vide judgment dated 15th December, 2021 the Court had quashed the notices under Section 148 of the Act issued on or after 1st April, 2021 on the ground that the respondents had not followed the mandatory procedure laid down in the Finance Act, 2021.

6. Consequently, notices issued prior to 1st April, 2021 were not quashed.

7. With the aforesaid clarification, the present application stands disposed of.

MANMOHAN, J

MANOJ KUMAR OHRI, J MARCH 29, 2022 AS

Signature Not Verified Digitally Signed By:KRISHNA BHOJ Signing Date:30.03.2022 16:41:29