Dismissed

Ducati India Private Limited, v. the Assistant Commissioner of Income Tax, CIRCLE-7 (1), Delhi & Anr.

Delhi HC5 Feb 2024W.P.(C)/1640/2024

Case brief

AI extract

What is this about?

The petition sought to quash a Section 221 recovery notice. The Court dismissed the petition, finding no ground to intervene as the petitioner has a pending stay application before the Appellate Authority.

What did the court decide?

The writ petition was dismissed with liberty reserved to the petitioner to pursue the pending stay applications before the Appellate Authority.

Ducati India Private Limited, Vs the Assistant Commissioner of… — Income Tax | Delhi HC (2024)

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$~49

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IN THE HIGH COURT OF DELHI AT NEW DELHI

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- W.P.(C) 1640/2024 & CM APPL. 6776/2024

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DUCATI INDIA PRIVATE LIMITED, ..... Petitioner Through: Appearance not given

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versus

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THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-7 (1), DELHI & ANR. ..... Respondents Through: Mr. Sanjay Kumar, Ms. Esha, Ms. Hemlata, Advs.

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CORAM:

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HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV

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O R D E R % 05.02.2024

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This writ petition has been preferred seeking the following

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reliefs:-

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“(a) a writ, order or direction in the nature of certiorari quashing the Impugned Notice dated 04.01.2024 issued by the Respondent No. l under Section 221 of the Act for AY 2018-19;

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(b) a writ, order or direction in the nature of mandamus directing the Respondents to grant stay of outstanding demands for AY 2018-19 and not to pursue measures for recovering these demands during the pendency of appeals before the CIT(Appeals) and to expedite disposal of such appeals.

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(d) pass any other order(s) as this Hon'ble Court may deem to be fit and more appropriate in order to grant interim relief to the Petitioner.”

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Undisputedly, while seeking protection against the demands which exist, the petitioner had approached the competent authority for the purposes of grant of stay. The competent authority by an order of 25 November 2021 had passed an order requiring the petitioner to

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This is a digitally signed order.

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The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 13/12/2024 at 15:04:59

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deposit 20% of the total demand i.e., Rs. 1,25,55,310/- out of Rs. 6,27,76,550/- for Assessment Year [“ AY ”] 2018-2019. Admittedly, there has been a failure to comply with the said order and Notice dated 04 January 2024 under Section 221(1) of the Income Tax Act, 1961 [“ Act ”] came to be passed.

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We note that the aforesaid order as well as subsequent orders issued by the respondents has been assailed by the petitioner before the Appellate Authority. The stay applications moved in those appeals are also pending.

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We consequently find no ground to entertain the instant writ petition which shall stand dismissed with liberty reserved to the petitioner to pursue the stay applications that are pending presently before the Appellate Authority.

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YASHWANT VARMA, J.

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PURUSHAINDRA KUMAR KAURAV, J. FEBRUARY 5, 2024/ neha

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This is a digitally signed order.

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The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 13/12/2024 at 15:04:59

Ducati India Private Limited, v. the Assistant Commissioner of Income Tax, CIRCLE-7 (1), Delhi & Anr.

Case brief

What is this about?

What did the court decide?

Ducati India Private Limited, v. the Assistant Commissioner of Income Tax, CIRCLE-7 (1), Delhi & Anr.

Case brief

What is this about?

What did the court decide?

What the court decided

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