Dismissed¶22

Pc Jeweller Limited v. Assistant Commissioner of Income Tax & Anr.

Delhi HC23 Jan 2025W.P.(C)/13229/2024

Case brief

AI extract

What is this about?

Delhi High Court; W.P.(C) 13229/2024; PC Jeweller Ltd. v. Assistant Commissioner of Income Tax; income tax reassessment; Section 148A(b) notice; Section 148A(d) order; Section 148 notice; AY 2018-19; Jurisdictional Assessing Officer; faceless assessment; CBDT Notification dated 29.03.2022; T.K.S. Builders Pvt. Ltd. 2024:DHC:8330-DB followed; petition dismissed; rights and contentions reserved.

What did the court decide?

No relief granted; petition dismissed. All rights and contentions of the parties to agitate the other issues before the concerned Income Tax Authorities are reserved. ¶22

Pc Jeweller Limited Vs Assistant Commissioner of Income Tax & Anr. — Income Tax | Delhi HC (2025)

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$~58

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IN THE HIGH COURT OF DELHI AT NEW DELHI

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- W.P.(C) 13229/2024 & CM APPL. 55196/2024

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PC JEWELLER LIMITED .....Petitioner

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Through: Mr. Vaibhav Kulkarni, Advocate.

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versus

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ASSISTANT COMMISSIONER OF INCOME TAX & ANR

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.....Respondent Through: Mr. Puneet Rai, Senior Standing Counsel with Mr. Ashvini Kumar and Mr. Rishabh Nangia, Standing Counsels.

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CORAM: HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE TUSHAR RAO GEDELA

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O R D E R % 23.01.2025

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The petitioner has filed the present petition, inter alia, praying as

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under:

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“ Issue writ in the nature of mandamus/certiorari or any other appropriate writ, order or direction for quashing of:

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(a) the notice dated 09.08.2024 issued by Respondent No.1 under section 148A(b) of the Act;

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(b) the order dated 29.08.2024 passed by Respondent No.1 under Section 148A(d) of the Act; and

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(c) the notice dated 29.08.2024 issued under section 148 of the Act, for assessment year 2018-19, and all proceedings/actions consequent thereto for assessment year 2018-19 ”

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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 27/01/2025 at 12:09:32

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The petitioner has premised its challenge to the impugned notices issued under Section 148A(b) of the Income Tax Act, 1961 (hereafter the Act ) and Section 148 of the Act on the ground that the Jurisdictional Assessing Officer (JAO) did not have the jurisdiction to initiate the proceedings under Section 148A and 148 of the Act after issuance of the Notification dated 29.03.2022 by the Central Board of Direct Taxes (CBDT) requiring reassessment proceedings to be conducted in a faceless manner.

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The said issue is covered against the petitioner by the decision of this court in T.K.S. Builders Pvt. Ltd. v. Income Tax Officer Ward 25 (3) New Delhi, Neutral Citation:2024:DHC:8330-DB.

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The petitioner seeks to reserve the rights and contentions to urge the same before the concerned authorities.

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The present petition is accordingly dismissed.

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It is clarified that all rights and contentions of the parties to agitate the other issues before the concerned Income Tax Authorities, are reserved.

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DEVENDRA KUMAR UPADHYAYA, CJ

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TUSHAR RAO GEDELA, J

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JANUARY 23, 2025 yrj

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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 27/01/2025 at 12:09:32

Pc Jeweller Limited v. Assistant Commissioner of Income Tax & Anr.

Case brief

What is this about?

What did the court decide?

Pc Jeweller Limited v. Assistant Commissioner of Income Tax & Anr.

Case brief

What is this about?

What did the court decide?

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What the court decided

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