Delhi High Court
Mittal International vs The Assistant Commissioner Of ... on 10 November, 2022
NEUTRAL CITATION NUMBER: 2022/DHC/004789
$~47
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 15414/2022 & CM APPLs.47915-47916/2022
MITTAL INTERNATIONAL ..... Petitioner
Through: Mr. Kapil Goel, Advocate (through
VC)
versus
THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE
52 1 NEW DELHI ..... Respondent
Through: Mr. Kunal Sharma, Advocate with
Ms. Zehra Khan and Mr. Siddharth
Jamwal, Advocates
% Date of Decision: 10th November, 2022
CORAM:
HON'BLE MR. JUSTICE MANMOHAN
HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA
JUDGMENT
MANMOHAN, J (Oral):
1. Present writ petition has been filed challenging the impugned order
passed under Section 148A(d) of the Income Tax Act, 1961 (for short 'Act')
and notice issued under Section 148 of the Act, both dated 26th July, 2022
for the Assessment Year 2016-17.
2. Learned counsel for the Petitioner states that the respondent has
conducted the impugned proceedings on deactivated PAN AAAFM2684G.
He states that the Petitioner has repeatedly communicated to the
Respondents that it has made all income tax related compliances on correct /
active PAN AAAFM7234J as all relevant financial transactions have been
Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:11.11.2022
18:49:18
NEUTRAL CITATION NUMBER: 2022/DHC/004789
fully recorded and accounted for in regular audited final accounts of
Petitioner and thus no income has escaped assessment in its hands.
3. Learned counsel for the Petitioner emphasises that the Income Tax
Department in pursuance to assessee's letters filed on 09th November, 2017
and 23rd November, 2017 for surrender of incorrect PAN has formally
deactivated the same on 05th December, 2017. He states that there is
subsequent correspondence by the Petitioner communicating the factum of
deactivation of incorrect PAN as recently as 18th April, 2022.
4. Issue notice.
5. Mr. Ajit Sharma, learned counsel accepts notice on behalf of the
respondent. He states that the assessee had filed no response on the merits of
the case and hence Rs.10,15,17,895/- was determined as income having
escaped assessment in the form of stock / bills of entry for import.
6. In rejoinder, learned counsel for the petitioner has drawn this Court's
attention to pages 121 & 153 of the paper book which are response / replies
given by the petitioner during the proceeding under Section 142(1) of the
Act.
7. Having heard learned counsel for the parties, this Court is of the view
that interest of justice would be served if the petitioner is given an
opportunity to file a supplementary reply to the notice issued under Section
148A(b) of the Act. Consequently, the impugned order passed under Section
148A(d) of the Act and the notice issued under Section 148 of the Act, both
dated 26th July, 2022 for the Assessment Year 2017-18 are set aside and the
petitioner is directed to file a supplementary reply to the notice issued under
Section 148A(b) of the Act within four weeks. The Assessing Officer shall
pass a fresh order under Section 148A(d) within eight weeks thereafter in
Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:11.11.2022
18:49:18
NEUTRAL CITATION NUMBER: 2022/DHC/004789
accordance with law. Since the proceedings are being conducted on a
deactivated PAN, the Assessing Officer is directed to entertain emails / hard
copies of the replies / materials / evidences filed by the petitioner.
8. This Court clarifies that it has not commented on the merits of the
controversy. The rights and contentions of all the parties are left open.
MANMOHAN, J
MANMEET PRITAM SINGH ARORA, J
NOVEMBER 10, 2022
AS
Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:11.11.2022
18:49:18
