Allowed

Marek Robert Tryzybowicz (Sole Proprietor of Marek Tryzybowicz Design International Architect) v. Assistant Commissioner of Income Tax, Circle Int. Tax 2(2)(1) & Ors.

Delhi HC25 Jan 2024W.P.(C)/9022/2023

Case brief

AI extract

What is this about?

The Court set aside orders under Section 148A(d) and notices under Section 148 of the Income Tax Act because the show-cause notice under Section 148A(b) was served after the compliance deadline. The respondents were granted liberty to initiate fresh proceedings.

What did the court decide?

Writ petition allowed; orders under Section 148A(d) and notices under Section 148 set aside.

Marek Robert Tryzybowicz (Sole Proprietor of Marek Tryzybowicz… — Income Tax | Delhi HC (2024)

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$~10

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IN THE HIGH COURT OF DELHI AT NEW DELHI

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- W.P.(C) 9022/2023, CM APPL. 34334/2023 (Interim Relief)

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MAREK ROBERT TRYZYBOWICZ (SOLE PROPRIETOR OF MAREK TRYZYBOWICZ DESIGN INTERNATIONAL ARCHITECT) ..... Petitioner

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Through: Mr. Ved Jain, Mr. Nischay Kantoor, Ms. Soniya Dodeja and Mr. Animesh Tripathi, Advs.

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versus

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ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE I NT. TAX 2(2)(1) & ORS. ..... Respondent Through: Mr. Kunal Sharma, Sr. Standing Counsel and Ms. Zehra Khan, Jr. Standing Counsel, Advs. for Mr. Shubhendu Bhattacharyya, Adv.

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Mr. N.K. Aggarwal, SPC for UOI.

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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 % 25.01.2024

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This writ petition challenges the notice dated 29 March 2023 issued under Section 148A(b) of the Income Tax Act, 1961 [“ Act ”] as well as the order dated 01 May 2023 purportedly passed under Section 148A(d) of the Act. The petitioner has also assailed the consequential notice dated 01 May 2023 issued under Section 148 of the Act.

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Mr. Jain, learned counsel appearing in support of the writ petition draws our attention to the assertion that the notice under Section 148A(b) dated 29 March 2023 was served upon the petitioner

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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 11:33:21

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only on 28 April 2023. It becomes pertinent to note that the due date for compliance as prescribed in that notice was 26 April 2023. It is in the aforesaid backdrop that the petitioner appears to have approached the competent authority for extension of time, which was not acceded to and the order under Section 148A(d) of the Act came to be passed. 3. Mr. Sharma, learned counsel representing the respondents does not dispute the fact that the original notice under Section 148A(b) was served on the writ petitioner after the due date fixed for compliance. In view of the aforesaid, we find ourselves unable to sustain the position as taken by the respondents.

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We accordingly allow the writ petition and set aside the order dated 01 May 2023 passed under 148A(d) of the Act as well as the notice referable to Section 148 of the Act.

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The respondents are however granted liberty to initiate proceedings afresh from the stage of notice under Section 148A(b) of the Act, if otherwise permissible in law. All rights and contentions of respective parties, on merits, are kept open.

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YASHWANT VARMA, J.

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PURUSHAINDRA KUMAR KAURAV, J. JANUARY 25, 2024/ neha

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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 11:33:21

Marek Robert Tryzybowicz (Sole Proprietor of Marek Tryzybowicz Design International Architect) v. Assistant Commissioner of Income Tax, Circle Int. Tax 2(2)(1) & Ors.

Case brief

What is this about?

What did the court decide?

Marek Robert Tryzybowicz (Sole Proprietor of Marek Tryzybowicz Design International Architect) v. Assistant Commissioner of Income Tax, Circle Int. Tax 2(2)(1) & Ors.

Case brief

What is this about?

What did the court decide?

What the court decided

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