Delhi High Court
Concept Studio (India) Private ... vs Income Tax Department, Circle ... on 20 October, 2022
Neutral Citation Number: 2022/DHC/004459
$~64
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 14897/2022
CONCEPT STUDIO (INDIA) PRIVATE LIMITED ..... Petitioner
Through: Mr.Sumit Lalchandani with Mr.Salil
Kapoor, Mr.Tarun Chanana and
Ms.Ananya Kapoor, Advocates.
versus
INCOME TAX DEPARTMENT, CIRCLE 4(2), DELHI & ANR.
..... Respondents
Through: Mr.Shray Nargotra, Advocate for
Mr.Kunal Sharma, Sr.Standing
Counsel for the Revenue.
% Date of Decision: 20th October, 2022
CORAM:
HON'BLE MR. JUSTICE MANMOHAN
HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA
JUDGMENT
MANMOHAN, J:
C.M.No.45768/2022
Exemption allowed, subject to all just exceptions.
Accordingly, the application stands disposed of.
W.P.(C) No.14897/2022 & C.M.No.45767/2022
1. Present writ petition has been filed challenging the order passed under
Section 148A(d) of the Income Tax Act, 1961 ['the Act'] and the notice
issued under Section 148 of the Act both dated 27th July, 2022 for the
Signature Not Verified
Digitally Signed By:JASWANT
Signing Date:27.10.2022
16:46:56
Neutral Citation Number: 2022/DHC/004459
Assessment Year 2013-14.
2. Learned counsel for the Petitioner states that the impugned order
dated 27th July, 2022 passed under Section 148A(d) of the Act is a non-
speaking order that does not discuss any of the contentions raised by the
Petitioner. He states that the Petitioner in its reply dated 06th June, 2022
informed the Respondents that the sale deed supplied by the Respondents as
part of the information was a 'corrupt file' which did not open in the
petitioner's computer system. Petitioner also requested the Respondents to
re-supply the same along with the other information and material on the
basis of which the re-assessment proceedings were sought to be initiated.
He emphasises that the said documents were never supplied to the
Petitioner.
3. He further states that in the order passed under Section 148A(d), the
only contention of the Petitioner that was noted was that the Petitioner had
not been supplied with the sale deed along with the show cause notice.
However, the order merely goes on to state that the reply of the Petitioner
was not found to be tenable.
4. Issue notice. Mr.Shray Nargotra, Advocate accepts notice on behalf
of the Respondents-Revenue.
5. He, on instructions, states that the Assessing Officer has no objection
if the order passed under Section 148A(d) of the Act as well as the notice
issued under Section 148 of the Act are set aside. He assures and
undertakes to this Court that the sale deed as well as the other relevant
information/material shall be furnished to the Petitioner within two weeks.
6. Keeping in view the aforesaid, the present writ petition is allowed and
the impugned order passed under Section 148A(d) of the Act as well as the
Signature Not Verified
Digitally Signed By:JASWANT
Signing Date:27.10.2022
16:46:56
Neutral Citation Number: 2022/DHC/004459
notice issued under Section 148 of the Act, both dated 27th July, 2022, for
the Assessment Year 2013-14 are set aside. The Respondents are directed to
supply the relevant information/material to the Petitioner including a copy of
the sale deed within two weeks. The Assessing Officer is directed to decide
the matter afresh and pass a reasoned order under Section 148A(d) of the
Act within four weeks thereafter.
7. Accordingly, the present writ petition along with pending application
stands disposed of. The rights and contentions of all the parties are left
open.
MANMOHAN, J
MANMEET PRITAM SINGH ARORA, J
OCTOBER 20, 2022
KA
Signature Not Verified
Digitally Signed By:JASWANT
Signing Date:27.10.2022
16:46:56
