Disposed

R M S Consultant Pvt. Ltd. v. Assistant Commissioner of Income Tax Circle 19(1) Delhi & Anr.

Delhi HC11 Jan 2024W.P.(C)/7823/2023

Case brief

AI extract

What is this about?

Writ petition challenged reassessment order for A.Y. 2015-16 alleging the Assessing Authority passed it without a hearing despite an adjournment request lodged on the Department's portal. The Court disposed of the petition granting liberty to seek recall of the order before the Authority within one week.

What the court decided

AI extract

R M S Consultant Pvt. Ltd. Vs Assistant Commissioner of Income Tax… — Income Tax | Delhi HC (2024)

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$~15

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IN THE HIGH COURT OF DELHI AT NEW DELHI

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- W.P.(C) 7823/2023 & CM APPL. 30167/2023 (stay)

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R M S CONSULTANT PVT. LTD. ..... Petitioner Through: Appearance not given.

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versus

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ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 19(1) DELHI & ANR. ..... Respondents Through: Appearance not given.

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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

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% 11.01.2024

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This writ petition has been preferred seeking the following

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reliefs:-

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a) This Hon’ble Court may be pleased to issue a writ of mandamus, or any other appropriate writ, order or direction to quash the notice dated 27.05.2022 issued U/s 148A(b), the order passed U/s 148A(d) dated 28.07.2022 and the notice dated 28.07.2022 issued U/s 148 by the Respondent in the case of the Petitioner for the A.Y. 2015-16;

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b) This Hon’ble Court may be pleased to issue a writ of mandamus, or any other appropriate writ, order or direction to quash the reassessment order dated 19.05.2023 passed by the Respondent under section 147 r.w.s 144 B of Income Tax Act, 1961 alongwith the notice of demand for the A.Y. 2015-16 in the case of the Petitioner;

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c) That this Hon’ble High Court be pleased to pass a writ of and/or order and/or direction in the nature of prohibition commanding Respondents to forebear from giving effect to and/or taking any step whatsoever pursuant to and/or in furtherance of the said purported notice under section 148 of the Income Tax Act 1961 and/or in any proceedings initiated thereunder for the A.Y 201516;”

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The grievance of the writ petitioner is that the Assessing

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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 04/07/2025 at 02:53:13

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Authority [“ Authority ”] has proceeded to pass a Reassessment Order on 19 May 2023 for the Assessment Year 2015-16, despite a request for adjournment having been made on the date fixed.

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Pursuant to the earlier orders passed, we note that the petitioner has filed an Affidavit of Compliance and along with which material has been placed on record which would tend to indicate that the request for adjournment had been duly lodged on the portal of the Department. It is however contended that despite the above, the Authority has proceeded to draw the Reassessment Order without affording an opportunity of hearing.

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Since the petitioner alleges a breach of the principles of natural justice as well as the statutory command of the Income Tax Act, 1961 [“ Act ”] and which obliges the Authority to afford an opportunity of hearing, we dispose of the writ petition granting liberty to the writ petitioner to approach the Authority for recall of the order passed bearing in mind the asserted case that a request for accommodation had been duly made.

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In case such an application is made within a period of one week from today, the same shall be duly considered and disposed of by the Authority within a period of three weeks therefrom.

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The writ petition is disposed of on the aforesaid terms. All rights and contentions of the respondents are kept open.

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YASHWANT VARMA, J.

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PURUSHAINDRA KUMAR KAURAV, J.

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JANUARY 11, 2024//p

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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 04/07/2025 at 02:53:13

R M S Consultant Pvt. Ltd. v. Assistant Commissioner of Income Tax Circle 19(1) Delhi & Anr.

Case brief

What is this about?

What the court decided

R M S Consultant Pvt. Ltd. v. Assistant Commissioner of Income Tax Circle 19(1) Delhi & Anr.

Case brief

What is this about?

What the court decided

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