Disposed

Ramtech Consulting v. Assessment Unit, National Faceless Assessment Centre, Delhi

Delhi HC27 May 2024W.P.(C)/7502/2024

Case brief

AI extract

What is this about?

Writ petition challenged penalty notices under Sections 270A/274 and a Section 156 demand notice for AY 2020-21 as violative of an interim order in a pending writ petition. Respondent's counsel undertook not to give effect to the impugned penalty orders; the petitioner was granted liberty to amend the pending writ petition.

What the court decided

AI extract

Ramtech Consulting Vs Assessment Unit, National Faceless Assessment… — Income Tax | Delhi HC (2024)

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$~108

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IN THE HIGH COURT OF DELHI AT NEW DELHI

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W.P.(C) 7502/2024 & CM APPL 31264/2024 RAMTECH CONSULTING ..... Petitioner Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Mr. Utkarsh Kr. Gupta, Mr. Shivam Yadav and Ms. Ananya Kapoor, Advocates

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versus ASSESSMENT UNIT, NATIONAL FACELESS ASSESSMENT CENTRE, DELHI ..... Respondent Through: Mr. Sanjay Kumar and Ms. Easha, SCs.

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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 % 27.05.2024

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This writ petition has been preferred seeking the following

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reliefs:-

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A. Issue a writ of and/or order and or directions in the nature of certiorari or any other appropriate writ, order or direction quashing the impugned notice dated 29.11.2023 issued under Section 270A read with Section 274 of the Act along with the impugned demand notice dated 29.11.2023 issued under Section 156 of the Act as the same are in gross violation of this Hon’ble High Court’s order dated 23.11.2023 in the case of Petitioner;

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B. Issue a writ of and/or order and/or direction in the nature of Prohibition commanding Respondent No. 1 to forebear from giving effect to and/or taking any step whatsoever pursuant to and/or in furtherance of the said impugned notice dated 29.11.2023 issued under Section 270A read with Section 274 of the Act along with the impugned demand notice dated 29.11.2023 issued under Section 156 of the Act and/or in any proceedings initiated thereunder for the AY 2020-21 and grant stay on the proceedings thereof;

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C. Issue a writ of and/or order and/or directions in the nature of certiorari or any other appropriate writ, order or direction quashing the impugned show cause notice for penalty dated 15.04.2024under Section 270A of the Act as the same are in gross violation of this

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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 31/05/2024 at 12:20:15

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Hon’ble High Court’s order dated 23.11.2023 in the case of Petitioner;

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D. Issue any other Writ, order or Direction which this Hon’ble Court may deem fit and proper in the facts and circumstances of the case.

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E. To dispense with from filing certified copies of Annexures."

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Bearing in mind the assertions that the impugned action would be in violation of the interim order that operated in W.P.(C) 15149/2023, we had accorded liberty to Mr. Kumar, learned counsel appearing for the respondent to obtain instructions.

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Mr. Kumar, on instructions, states that the impugned penalty orders which have come to be passed in terms of the Faceless Assessment Scheme shall not be given effect to. The statement so made is recorded and accepted.

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In view of the undisputed fact that the proceedings impugned here are stated to be in violation of the order operating on the aforesaid writ petition, we accord liberty to learned counsel for the writ petitioner to move an appropriate amendment application in the pending writ petition.

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Subject to the aforesaid liberty being reserved, this writ petition shall stand disposed of along with pending application.

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YASHWANT VARMA, J.

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PURUSHAINDRA KUMAR KAURAV, J.

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MAY 27, 2024 p’ma

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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 31/05/2024 at 12:20:15

Ramtech Consulting v. Assessment Unit, National Faceless Assessment Centre, Delhi

Case brief

What is this about?

What the court decided

Ramtech Consulting v. Assessment Unit, National Faceless Assessment Centre, Delhi

Case brief

What is this about?

What the court decided

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