Allowed
Shashi Bala Jain v. Union of India & Ors.
Delhi HCW.P.(C)/7334/2023
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from the order text
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HIGH COURT OF DELHI AT NEW DELHI + W.P.(C)…
What the court decided
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SHASHI BALA JAIN ..... Petitioner Through: Mr. Mani Bhadra, Adv. versus UNION OF INDIA & ORS. ..... Respondent Through: Mr. Atul Krishna, SPC for UOI Mr. Sanjay Kumar, Mr. Easha, Ms. Hemlata Rawat, Advs. for ITD.
CORAM:
HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV
O R D E R % 01.04.2024
“ 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
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 04/04/2024 at 12:01:52
notices are set aside, liberty be given to the revenue to commence reassessment proceedings afresh.
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 is issued with the caveat that the revenue will have liberty to take steps, if deemed necessary, albeit as per law.
30. Needless to add, the rights and contentions of both the sides will remain open, in the event the revenue triggers reassessment proceedings.”
YASHWANT VARMA, J.
PURUSHAINDRA KUMAR KAURAV, J.
APRIL 01, 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 04/04/2024 at 12:01:52
1 issue framed by the court
Whether a notice under Section 148A(d) for AY 2017-18 could stand in the absence of the requisite approval of the specified authority.
Colour shows how this judgement treated each authority
Twylight Infrastructure (P) Ltd. v. CITFollowed¶2
[2024 SCC OnLine Del 330] · Who else cites this
1 provisions across 1 enactments
Shashi Bala Jain
Union of India & Ors.
Yashwant Varma
Purushaindra Kumar Kaurav
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