Allowed

Dashmesh Public School v. Deputy Commissioner of Income Tax & Anr.

Delhi HC14 Mar 2024W.P.(C)/17550/2022

Case brief

AI extract

What is this about?

The Delhi High Court allowed the writ petition, quashing notices and orders dated May and August 2022. The decision relied on Twylight Infrastructure, holding there was no approval under Section 151(ii) of the Act. Liberty was reserved for the revenue to proceed if deemed necessary.

What did the court decide?

Quashing of the notice dated 27 May 2022 and order dated 31 August 2022 with liberty to the revenue to commence reassessment proceedings.

Dashmesh Public School Vs Deputy Commissioner of Income Tax & Anr. — Income Tax | Delhi HC (2024)

¶1

$~36

¶2

IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 17550/2022

¶3

DASHMESH PUBLIC SCHOOL ..... Petitioner Through: Mr. Gaurav Tanwar, Adv.

¶4

versus

¶5

DEPUTY COMMISSIONER OF INCOME TAX & ANR. ..... Respondents Through: Mr. Abhishek Maratha, Sr.SC.

¶6

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

¶7

O R D E R % 14.03.2024

¶8

Learned counsels for parties are ad idem that the challenge raised in this writ petition stands concluded in favour of the writ petitioner in light of the decision rendered by the Court in Twylight Infrastructure (P) Ltd. v. CIT [2024 SCC OnLine Del 330].

¶9

We consequently, allow the present writ petition and quash the impugned notice dated 27 May 2022 and order dated 31 August 2022, subject to liberty reserved as per paragraph Nos. 28 to 30 of Twylight Infrastructure , and which read as under:-

¶10

“ 28. Before us, the counsel for the revenue continue to hold this position. The only liberty that they seek is that if, based on the judgment in Ganesh Dass Khanna , the impugned orders and notices are set aside, liberty be given to the revenue to commence reassessment proceedings afresh.

¶11

29. Therefore, having regard to the aforesaid, the impugned notices and orders in each of the above-captioned writ petitions are quashed on the ground that there is no approval of the specified authority, as indicated in Section 151(ii) of the Act. The direction

¶12

This is a digitally signed order. 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 18/03/2024 at 15:42:39

¶13

is issued with the caveat that the revenue will have liberty to take steps, if deemed necessary, albeit as per law.

¶14

30. Needless to add, the rights and contentions of both the sides will remain open, in the event the revenue triggers reassessment proceedings.”

¶15

3. The writ petition is disposed of accordingly.

¶16

YASHWANT VARMA, J.

¶17

PURUSHAINDRA KUMAR KAURAV, J.

¶18

MARCH 14, 2024/p

¶19

This is a digitally signed order.

¶20

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 18/03/2024 at 15:42:39

Dashmesh Public School v. Deputy Commissioner of Income Tax & Anr.

Case brief

What is this about?

What did the court decide?

Dashmesh Public School v. Deputy Commissioner of Income Tax & Anr.

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Cases cited

Statutes considered

Parties & counsel

Coram

Case details

Similar cases

Dr. Shantanu Mandal Vs Union of India and Anr.

M/S 3 Shades Events Trhough Its Proprietor Vs Principal Commissioner of Department of Trade and Taxes, Government of NCT of Delhi

Atul Kumar Garg Vs High Court of Delhi, through Registrar General

M/S Paul Garments Vs Kali Charan @ Mukesh

M/S Bryogen Pharmaceuticals Pvt. L.Td., Vs Union of India & Anr.

Al Amin Investments Limited Vs Assistant Commissioner of Income Tax Circle International Tax 1(1)(1) Delhi & Anr.

Prashant Gupta Vs Commissioner of Police & Ors.

Kuljit Singh & Anr. Vs Guru Nanak Institute of Management and Information Technology & Ors.

The Pr. Commissioner of Income Tax -3 Vs Late Sh. Francis Wacziarg ((through - Legal Heir- Ms. Aude Priya Donatelle Wacziarg)

Indian National Congress Vs Deputy Commissioner of Income Tax Central - 19 & Ors.

Mother Dairy Fruit and Vegetable Private Limited Vs the Assessment Unit, National Faceless Assessment Centre, New Delhi & Ors.

Pr. Commissioner of Income TAX-6, New Delhi Vs Mercer Consulting India Pvt. Ltd. (Formerly Known as M/S Mercer India Pvt. Ltd.)

Intertek India Private Limited Vs Pr Commissioner of Income Tax 04 & Anr.

Pr. Commissioner of Income Tax -7 Vs Lokvir Kapoor