Allowed

Shanju Rani v. Union of India & Ors.

Delhi HC23 Jan 2024W.P.(C)/4098/2023

Case brief

AI extract

What is this about?

The High Court of Delhi quashed impugned notices under Section 148 of the Income Tax Act issued without mandatory approval from specified authorities under Section 151(ii). Appeals against earlier dismissal were allowed, citing conclusiveness of previous judgments.

What did the court decide?

Impugned notices and orders were quashed; writ petitions were allowed; liberty granted to revenue to initiate proceedings as per law.

Shanju Rani Vs Union of India & Ors. — Writ and Judicial Review | Delhi HC (2024)

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$~7-28 & 30-33

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IN THE HIGH COURT OF DELHI AT NEW DELHI

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W.P.(C) 4098/2023 SHANJU RANI ..... Petitioner Through: Mr. Mani Bhadra Jain & Mr. Abhuday Sharma, Advs.

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versus UNION OF INDIA & ORS. ..... Respondent Through: Mr. Kavindra Gill, SPC for Resp./ UOI. Mr. Sunil Agarwal, SSC with Mr. Shivansh B. Pandya, JSC & Mr. Utkarsh Tiwari, Adv. 8 + W.P.(C) 4743/2023 YOGEN KHOSLA ..... Petitioner Through: Mr. Mani Bhadra Jain & Mr. Abhuday Sharma, Advs. versus UNION OF INDIA & ORS. ..... Respondent Through: Mr. Kunal Sharma, Adv. for Resp./ Revenue. Mr Kunal Sharma, SSC with Ms Zehra Khan and Mr Shubhendu Bhattacharya, Advs. 9 + W.P.(C) 4839/2023 SUNIL KUMAR ..... Petitioner Through: Mr. Mani Bhadra Jain & Mr. Abhuday Sharma, Advs. versus UNION OF INDIA & ORS. ..... Respondent Through: Mr. Manish Kumar, SPC for Resp./ UOI. Mr. Shailendera Singh, SSC

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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 15/06/2024 at 11:32:58

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with Ms. Dacchita Shahi & Ms. Anuja Pethia, Advs.

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W.P.(C) 4862/2023 & CM APPL.4313/2024 (60 Days Delay in C.A.)

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MANOJ MITTAL HUF ..... Petitioner Through: Mr. Mani Bhadra Jain & Mr. Abhuday Sharma, Advs.

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versus UNION OF INDIA & ORS. ..... Respondent Through: Mr. Akash Vajpai, SPC for Resp./ UOI. Mr. Vipul Agrawal, SSC with Ms. Sakshi Shairwal & Mr. Gibran Naushad, St. Counsels.

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11 + W.P.(C) 4877/2023

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ANJU KHOSLA ..... Petitioner Through: Mr. Mani Bhadra Jain & Mr. Abhuday Sharma, Advs. versus UNION OF INDIA & ORS. ..... Respondent Through: Mr. Vardhman Kaushik & Ms. Sanjana Mehrotra, Advs. for Resp./ UOI. Mr. Puneet Rai, SSC with Mr. Ashvini Kumar & Mr. Rishabh Nangia, St. Counsels. 12 + W.P.(C) 4881/2023 SANJAY BANSAL ..... Petitioner Through: Mr. Kapil Goel & Mr. Sandeep Goel, Advs. versus

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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 15/06/2024 at 11:32:58

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INCOME TAX OFFICER WARD 43(1) ..... Respondent Through: Mr. Puneet Rai, SSC with Mr. Ashvini Kumar & Mr. Rishabh Nangia, St. Counsels.

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13 + W.P.(C) 5244/2023 GAURAV CHOPRA ..... Petitioner Through: Mr. Arjun Kakkar & Mr. Abhuday Sharma, Advs. versus UNION OF INDIA & ORS. ..... Respondent Through: Mr. Vinish Phoghat, SPC for Resp./ UOI. Mr. Puneet Rai, SSC with Mr. Ashvini Kumar & Mr. Rishabh Nangia, St. Counsels.

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14 + W.P.(C) 5644/2023

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AKSHI MARKETING PRIVATE LIMITED ..... Petitioner Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Mr. Utkarsa Kumar Gupta & Ms. Ananya Kapoor, Advs.

¶20

versus

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INCOME TAX OFFICER WARD 2-1 & ORS. ..... Respondent Through: Mr. Zoheb Hossain, SSC with Mr. Sanjeev Menon, JSC.

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15 + W.P.(C) 5657/2023

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MAXWELL PROJECTS PRIVATE LIMITED ..... Petitioner Through: Mr. Ved Jain, Mr. Nischay Kantoor & Ms. Soniya Dodeja, Advs.

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versus

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DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 16(1), DELHI & ORS. ..... Respondent

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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 15/06/2024 at 11:32:58

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Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh & Mr. Puneet Singhal, JSCs.

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16 + W.P.(C) 5736/2023 UPENDRA GULATI ..... Petitioner Through: Mr. Ved Jain, Mr. Nischay Kantoor & Ms. Soniya Dodeja, Advs. versus ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 28(1), DELHI & ORS. ..... Respondent Through: Mr. Shlok Chandra, SSC with Ms. Madhavi Shukla, Ms. Priya Sarkar, JSCs & Mr. Ujjawal Jain, Adv.

¶30

17
+	W.P.(C) 5764/2023
	GAURAV CHOPRA	..... Petitioner
	Through:	Mr. Arjun Kakkar & Mr. Abhuday Sharma, Advs.
	versus
	UNION OF INDIA & ORS.	..... Respondent
	Through:	Mr. Vinish Phoghat, SPC for Resp./ UOI.
		Mr. Puneet Rai, SSC with Mr.
		Ashvini Kumar & Mr. Rishabh
		Nangia, St. Counsels.

¶31

18 + W.P.(C) 5778/2023 NISHITIKA INVESTMENT AND FINANCE PRIVATE LIMITED ..... Petitioner Through: None versus ITO WARD 18 (3) DELHI & ANR. ..... Respondent Through: Mr. Abhishek Maratha, Mr.

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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 15/06/2024 at 11:32:58

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Parth Semwal & Ms. Nupur Sharma, Advs.

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+ W.P.(C) 5783/2023

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VINOD KUMAR UPADHYAYA ..... Petitioner Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Mr. Utkarsa Kumar Gupta & Ms. Ananya Kapoor, Advs.

¶38

versus

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ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 21-2 & ORS. ..... Respondent Through: Mr. Puneet Rai, SSC with Mr. Ashvini Kumar & Mr. Rishabh Nangia, St. Counsels.

¶40

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+ W.P.(C) 5788/2023

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NEETU GOEL ..... Petitioner Through: Mr. Kapil Goel & Mr. Sandeep Goel, Advs.

¶43

versus

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INCOME TAX OFFICER, WARD 44(6), DELHI ..... Respondent Through: Mr. Puneet Rai, SSC with Mr. Ashvini Kumar & Mr. Rishabh Nangia, St. Counsels.

¶45

¶46

W.P.(C) 5866/2023

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ANITA AGARWAL ..... Petitioner Through: Mr. Bhupinder Jit Kumar & Mr. Shreyansh Kushwaha, Advs.

¶48

versus

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INCOME TAX OFFICER, WARD-36(1), DELHI & ANR. ..... Respondents Through: Mr. Vipul Agrawal, SSC with

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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 15/06/2024 at 11:32:58

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Ms. Sakshi Shairwal & Mr. Gibran Naushad, St. Counsels.

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- W.P.(C) 5871/2023

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CHHAVI TOURISTS PRIVATE LIMITED ..... Petitioner Through: Mr. Ved Jain, Mr. Nischay Kantoor & Ms. Soniya Dodeja, Advs.

¶56

versus

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DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 4(2), DELHI & ORS. ..... Respondent Through: Mr. Kunal Sharma, Adv. for Resp./ Revenue.

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23 + W.P.(C) 5878/2023

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ANKU BALA GOEL ..... Petitioner Through: Mr. Kapil Goel & Mr. Sandeep Goel, Advs.

¶60

versus

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ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 70 1 DELHI ..... Respondent Through: Mr. Sunil Agarwal, SSC with Mr. Shivansh B. Pandya, JSC & Mr. Utkarsh Tiwari, Adv.

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24 + W.P.(C) 5881/2023 NEETU GOEL ..... Petitioner Through: Mr. Kapil Goel & Mr. Sandeep Goel, Advs.

¶63

versus

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INCOME TAX OFFICER WARD 44 6 DELHI ..... Respondent Through: Mr. Puneet Rai, SSC with Mr. Ashvini Kumar & Mr. Rishabh Nangia, St. Counsels.

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25 + W.P.(C) 5883/2023

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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 15/06/2024 at 11:32:58

¶68

VISHWANATH GUPTA ..... Petitioner Through: Mr. Ved Jain, Mr. Nischay Kantoor & Ms. Soniya Dodeja, Advs.

¶69

versus

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INCOME TAX OFFICER, WARD 60(5), DELHI & ORS. ..... Respondents Through: Mr. Abhishek Maratha, Mr. Parth Semwal & Ms. Nupur Sharma, Advs.

¶71

26 + W.P.(C) 5885/2023 NEERU GOEL ..... Petitioner Through: Mr. Kapil Goel & Mr. Sandeep Goel, Advs. versus ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 70 1, DELHI ..... Respondent Through: Mr. Aseem Chawla, SSC with Ms. Pratishtha Chaudhary & Mr. Aditya Gupta, Advs. 27 + W.P.(C) 5900/2023 SULOCHNA GOEL ..... Petitioner Through: Mr. Kapil Goel & Mr. Sandeep Goel, Advs.

¶72

versus

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ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 431 DELHI ..... Respondent Through: Mr. Aseem Chawla, SSC with Ms. Pratishtha Chaudhary & Mr. Aditya Gupta, Advs. 28 + W.P.(C) 6055/2023 RAJENDER KUMAR ARYA ..... Petitioner Through: Mr. Bhupinder Jit Kumar & Mr.

¶74

This is a digitally signed order.

¶75

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 15/06/2024 at 11:32:58

¶76

Shreyansh Kushwaha, Advs.

¶77

versus

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INCOME TAX OFFICER, WARD-35(1), DELHI & ANR. ..... Respondents Through: Mr. Vipul Agrawal, SSC with Ms. Sakshi Shairwal & Mr. Gibran Naushad, St. Counsels.

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30 + W.P.(C) 6192/2023

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R.S. OVERSEAS PRIVATE LIMITED ..... Petitioner Through: Mr. Ved Jain, Mr. Nischay Kantoor & Ms. Soniya Dodeja, Advs.

¶81

versus

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ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 19(1), DELHI & ORS. ..... Respondent Through: Mr. Aseem Chawla, SSC with Ms. Pratishtha Chaudhary & Mr. Aditya Gupta, Advs.

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31 + W.P.(C) 6196/2023

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POOJASMIT INVESTMENTS AND TRADING PRIVATE LIMITED THROUGH DIRECTOR SHIVANAND KUMAR ..... Petitioner Through: Mr. S.K. Mukhi, Adv.

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versus

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ITO, WARD 21(1), DELHI & ANR. ..... Respondent Through: Mr. Ruchir Bhatia, SSC with Ms. Deeksha Gupta, Adv.

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32 + W.P.(C) 6215/2023

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R.S. OVERSEAS PRIVATE LIMITED ..... Petitioner Through: Mr. Ved Jain, Mr. Nischay Kantoor & Ms. Soniya Dodeja, Advs.

¶89

This is a digitally signed order.

¶90

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 15/06/2024 at 11:32:58

¶91

versus

¶92

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 19(1), DELHI & ORS. ..... Respondent Through: Mr. Aseem Chawla, SSC with Ms. Pratishtha Chaudhary & Mr. Aditya Gupta, Advs.

¶93

¶94

W.P.(C) 6853/2023

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ASHLAR COMMODITIES PRIVATE LIMITED ..... Petitioner Through: Mr. Mani Bhadra Jain & Mr. Abhuday Sharma, Advs.

¶96

versus

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UNION OF INDIA & ORS. ..... Respondent Through: Mr. Kavindra Gill, SPC for Resp./ UOI. Mr. Zoheb Hossain, SSC with Mr. Sanjeev Menon, JSC.

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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 % 23.01.2024

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CM No. ____/2024 (condonation of delay of 60 days in filing C.A.) in WP(C) 6055/2023

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This is an application filed by the respondent seeking condonation of 60 days delay in filing the reply to the petition. Registry is directed to number the application.

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For the reasons stated in the application, the delay of 60 days in filing the reply to the petition is condoned.

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Application is disposed of.

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WP(C) Nos. 4098/2023,	4743/2023,	4839/2023,	4862/2023,
4877/2023, 4881/2023,	5244/2023,	5644/2023,	5657/2023,
5736/2023, 5764/2023,	5778/2023,	5783/2023,	5788/2023,

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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 15/06/2024 at 11:32:59

¶107

5866/2023, 5871/2023, 5878/2023, 5881/2023, 5883/2023, 5885/2023, 5900/2023, 6055/2023, 6192/2023, 6196/2023, 6215/2023 & 6853/2023

¶108

Learned counsels for respective parties are ad idem that insofar as the grant of approval for initiation of reassessment proceedings is concerned, the same would stand answered in favour of the assessee/ writ petitioners in light of the conclusions recorded in Paras 12.1 and 12.2 in the judgment of our Court in Twylight Infrastructure Pvt

¶109

Ltd. vs. Income Tax Officer Ward 25(3) Delhi & Ors. [2024:DHC:259-DB]. The said paragraphs are extracted hereinbelow:-

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“ 12.1. Clauses (i) and (ii) of Section 151 of the amended Act (which has been extracted hereinabove) clearly specify the authority whose approval can trigger the reassessment proceedings. Thus, if three (3) years or less have elapsed from the end of the relevant AY, the specified authority who would grant approval for initiation of reassessment proceedings will be the Principal Commissioner or Principal Director or Commissioner or Director. However, if more than three (3) years from the end of the relevant AY have elapsed, the specified authority for according approval for reassessment shall be the Principal Chief Commissioner or Principal Director General or, where there is no Principal Chief Commissioner or Principal Director General, Chief Commissioner or Director General.

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12.2. That the approval is mandatory is plainly evident on perusal of the first proviso appended to Section 148 of the Act. the said proviso, at the risk of repetition, reads as follows:

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“… Provided that no notice under this section shall be issued unless there is information with the Assessing Officer which suggests that the income chargeable to tax has escaped assessment in the case of the assessee for the relevant assessment year and the Assessing Officer has obtained prior approval of the specified authority to issue such notice….”

¶113

12.3. In these cases, there is no dispute that although three (3) years had elapsed from of the end of the relevant AY, the approval was sought from authorities specified in clause (i), as against clause (ii) of Section 151.

xxxx xxxx

xxxx

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

¶118

In view of the aforesaid and since undisputedly, in the facts of the present cases, the approval had been granted by the Commissioner of Income Tax, we set aside the impugned notice on this short ground alone. The writ petitions shall consequently stand allowed on the aforesaid terms. The aforesaid shall be without prejudice to the rights and contentions of the respondents to initiate proceedings afresh, if so permissible in law.

¶119

All other rights and contentions of the writ petitioners are kept open.

¶120

YASHWANT VARMA, J.

¶121

PURUSHAINDRA KUMAR KAURAV, J.

¶122

JANUARY 23, 2024/kk

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This is a digitally signed order.

¶124

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 15/06/2024 at 11:32:59

Shanju Rani v. Union of India & Ors.

Case brief

What is this about?

What did the court decide?

Shanju Rani v. Union of India & Ors.

Case brief

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