Mask Consultants Pvt. Ltd v. Income Tax Officer and Anr

RAJIV SHAKDHER, J.: (ORAL)

¶1Issue notice.

¶2Mr Gaurav Gupta, learned senior standing counsel, accepts notice on behalf of the respondents/revenue.

¶3Mr. Gupta says, given the directions that we propose to pass, he does not wish to file a counter-affidavit in the matter and he will argue the matter based on the record presently available with the court. Therefore, with the consent of the counsels for parties, the writ petition is taken up for hearing and final disposal, at this stage itself.

¶4This writ petition concerns Assessment Year (AY) 2019-20.

¶5The petitioner has laid a challenge to the notice dated 20.03.2023 issued under Section 148A(b) of the Income Tax Act, 1961 [in short, "Act"]. Besides this, a challenge is also laid to the order dated 30.03.2023 passed under Section 148A(d) of the Act.

¶6Mr Dinesh Mohan Sinha, who appears on behalf of the petitioner, says that the impugned order is flawed for the reason that, although the petitioner had filed a reply to

W.P.(C) 6060/2023

Pg. 2 of 2 the aforementioned notice issued under Section 148A(b) of the Act, the same was not taken into account.

6.1 For this purpose, our attention has been drawn by Mr Sinha to the reply dated

20.03.2023, which was uploaded on the designated portal on 28.03.2023. [See Annexure P3, appended on page 39 of the case file].

¶7A perusal of paragraph 3 of the impugned order dated 30.03.2023 passed under Section 148A(d) of the Act shows that the Assessing Officer(AO) has proceeded on the basis that the petitioner has not filed a response to the notice issued under Section 148A(b) of the Act.

7.1 This is factually inaccurate.

¶8Given this position, we are inclined to set aside the order. It is directed accordingly.

¶9Liberty is, however, given to the Assessing Officer (AO) to pass a fresh order.

9.1 The AO will grant personal hearing to the authorized representative of the petitioner. For this purpose, the AO will issue a notice to the petitioner which would indicate the date and time of the hearing.

¶10Resultantly, the consequential notice dated 30.03.2023 issued under Section 148 of the Act shall also stand dissolved.

¶11The writ petition is disposed of in the aforesaid terms.

¶12Parties will act based on the digitally signed copy of the order.

(RAJIV SHAKDHER) JUDGE

(GIRISH KATHPALIA) JUDGE

MAY 10, 2023/as

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W.P.(C) 6060/2023 Pg. 1 of 2 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of decision : 10.05.2023 + W.P.(C) 6060/2023 MASK CONSULTANTS PVT. LTD. ..... Petitioner Through: Mr Dinesh Mohan Sinha, Advocate versus INCOME TAX OFFICER AND ANR. ..... Respondent Through: Mr Gaurav Gupta, learned senior standing counsel CORAM: HON'BLE MR. JUSTICE RAJIV SHAKDHER HON'BLE MR. JUSTICE GIRISH KATHPALIA [Physical Hearing/Hybrid Hearing (as per request)]