Delhi High Court
Filatex India Ltd vs Deputy Commissioner Of Income Tax ... on 15 September, 2023
$~38
* IN THE HIGH COURT OF DELHI AT NEW DELHI
% Date of Decision:15.09.2023
+ W.P.(C) 12148/2023
FILATEX INDIA LTD ..... Petitioner
Through: Mr Ajay Vohra, Senior Advocate
with Mr Rohit Jain, Mr Aniket D.
Agrawal and Mr Samarath
Chaudhary, Advocates.
versus
DEPUTY COMMISSIONER OF
INCOME TAX & ANR. ..... Respondents
Through: Mr Kunal Sharma, Sr. Standing
Counsel with Ms Zehra Khan, Jr.
Standing Counsel.
CORAM:
HON'BLE MR. JUSTICE RAJIV SHAKDHER
HON'BLE MR. JUSTICE GIRISH KATHPALIA
[Physical Hearing/Hybrid Hearing (as per request)]
RAJIV SHAKDHER, J. (ORAL):
CM APPL. 47753/2023
1. Allowed, subject to the petitioner filing legible copies of the
annexures, at least three days before the next date of hearing.
W.P.(C) 12148/2023 & CM APPL. 47752/2023 [Application filed on
behalf of the petitioner seeking interim relief]
2. This writ petition concerns Assessment Year (AY) 2012-13.
3. The record shows that the scrutiny assessment order under Section
143(3) of the Income Tax Act, 1961 [in short, "Act"] was passed
on 16.03.2015.
W.P.(C) 12148/2023 Page 1 of 3
Signature Not Verified
Digitally Signed
By:VAISHALI CHAUHAN
Signing Date:21.09.2023
18:11:22
4. The record also shows that a search action under Section 132 of the
Act was conducted on 01.09.2021.
5. The petitioner had been issued a notice dated 13.03.2023, under
Section 148 of the Act. It is the contention of the petitioner that the notice is
time-barred. In this behalf, Mr Ajay Vohra, learned senior counsel, who
appears on behalf of the petitioner, has placed reliance on the following
tabular chart:
Assessment Year(s) Computation of 6 years Computation of 10 years
AY 2022-23 _ 1
AY 2021-22 1 2
AY 2020-21 2 3
AY 2019-20 3 4
AY 2018-19 4 5
AY 2017-18 5 6
AY 2016-17 6 7
AY 2015-16 - 8
AY 2014-15 - 9
AY 2013-2014 - 10
BAR OF LIMITATION
AY 2012-13 - -
5.1 In this context, our attention has been drawn to the first proviso
appended to the Section 149(1) of the Act, in addition to Section
153A(1)(b) and Explanation 1 appended thereto.
W.P.(C) 12148/2023 Page 2 of 3
Signature Not Verified
Digitally Signed
By:VAISHALI CHAUHAN
Signing Date:21.09.2023
18:11:22
5.2 In support of this submission, Mr Vohra relies upon the judgment
dated 24.03.2021, passed by the Madurai Bench of the Madras High Court
in W.P. (MD) No. 4327/2021 and W.M.P. (MD) Nos. 3513, 3515 & 3516
of 2021, titled A.R. Safiullah vs. The Assistant Commissioner of Income
Tax, Central Circle-1, Trichy.
5.3 It is also pointed out that this issue is also being considered by this
Court in W.P.(C) 5643/2023, titled Alankit Insurance TPA Limited vs. Dy.
Commissioner of Income Tax Circle 28, Delhi.
6. Accordingly, issue notice.
6.1 Mr Kunal Sharma, learned senior standing counsel, who appears on
behalf of respondent/revenue, accepts notice.
7. Counter-affidavit will be filed within the next two weeks.
7.1 Rejoinder thereto, if any, will filed at least two days before the next
date of hearing.
8. List the matter on 17.10.2023.
9. Meanwhile, there shall be a stay on the operation of the impugned
notice dated 13.03.2023, till further directions of the court.
10. Parties will act based on the digitally signed copy of the order.
RAJIV SHAKDHER, J.
GIRISH KATHPALIA, J.
SEPTEMBER 15, 2023/RY
Click here to check corrigendum, if any
Signature Not Verified
Digitally Signed
By:VAISHALI CHAUHAN
Signing Date:21.09.2023
18:11:22
