Single bench of the Delhi High Court dismissed the writ petition against the Union of India for lack of territorial jurisdiction, as the jurisdictional Assessing Officer was seated in Uttar Pradesh, not Delhi.
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EBIZ.COM PVT. LTD. .....Petitioner Through: Petitioner in person. versus UNION OF INDIA & ANR. .....Respondents Through: Mr. N.K. Aggarwal, SPC with Ms. Sanjana, Adv. for UOI Mr. Puneet Rai, SSC with Mr. Ashwini Kumar, Mr. Nikhil Jain, Mr. Rishabh Nangia, Advs.
CORAM:
HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE RAVINDER DUDEJA
O R D E R % 11.07.2024
reliefs:-
“A) issue a Writ of mandamus or any other appropriate Writ/ order/ direction against the Respondents by declaring that the interests / penalty / costs levied, or to be levied in future proceedings, by the Respondent Authority against the Petitioner Company on account of non-filing of its Income Tax Returns for A.Y.2019-20 and onwards and non-payment of income tax liability are arbitrary and unreasonable, as per the situation and circumstances of the Petitioner Company is beyond its control of the Petitioner Company, despite its best and continuous efforts, and are neither willful, intentional or deliberate as explained above;
B) issue a Writ of mandamus or any other appropriate Writ/ order/ direction against the Respondent Authority by directing that interests / penalty / costs should not be levied against the Petitioner Company on account of non-filing of its Income Tax Returns for A.Y.2019-20 and onwards and non-payment of income tax liability, as per the situation and circumstances of the Petitioner Company is beyond its control of the Petitioner Company, despite its best and continuous efforts, and are neither willful, intentional or deliberate as explained above;
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 18/07/2024 at 14:31:01
C) issue a Writ of mandamus or any other appropriate Writ/ order/ direction against the Respondent Authority that no coercive action is taken against the Petitioner Company on account of non-filing of its Income Tax Returns for A.Y.2019-20 and onwards and nonpayment of income tax liability are arbitrary and unreasonable, as per the situation and circumstances of the Petitioner Company is beyond its control of the. Petitioner Company, despite its best and continuous efforts, and are neither willful, intentional or deliberate as explained above;
D) issue a Writ of mandamus or any other appropriate Writ/ order/ direction against the Respondent Authority with a direction to keep in abeyance the tax demands against the Petitioner Company and not to levy any penalty / interest / costs till the period the Petitioner Company is granted relief from the Hon'ble Courts for accessing the funds in its bank accounts for payment of statutory tax.
E) issue such other writ/order/ direction and further orders as the Hon'ble Court may deem just and proper in the facts and circumstances of the case.”
YASHWANT VARMA, J.
RAVINDER DUDEJA, J.
JULY 11, 2024/neha
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 18/07/2024 at 14:31:01
2 issues framed by the court
Whether the High Court had territorial jurisdiction to entertain the writ petition against an Assessing Officer seated in Uttar Pradesh.
Whether to dismiss the writ petition on jurisdictional grounds without expressing opinion on substantive reliefs sought.
EBIZ.COM PVT. LTD.
UNION OF INDIA
Yashwant Varma
Ravinder Dudeja
As recorded by the court registry
A petition under Article 226 of the Constitution asking a High Court to issue a writ against the State or a public authority in a civil matter.
Judgements on the same questions, provisions and authorities, from every court
