Modi Overseas v. Income Tax Officer Ward 47(1) Delhi & Anr

RAJIV SHAKDHER, J. (ORAL): CM No.31231/2023

¶1Allowed, subject to just exceptions. W.P.(C) 8118/2023 & CM No.31230/2023 [Application filed on behalf of the petitioner seeking interim relief]

¶2Issue notice.

2.1 Mr Shlok Chandra, learned standing counsel accepts notice on behalf of the respondents/revenue.

¶3Given the direction that we propose to issue, Mr Shlok Chandra says, that he does not wish to file a counter-affidavit, and he will argue the matter based on the record presently available with the Court.

3.1 Therefore, with the consent of learned counsel for the parties, the matter 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 order dated 06.04.2023 passed under Section 148A(d) of the Income Tax Act, 1961 [in short, "Act"].

5.1 In addition thereto, challenge is also laid to the consequential notice of even date i.e., 06.04.2023 issued under Section 148 of the Act.

¶6The short ground, on which the petitioner challenges the aforementioned order and notice is, that although personal hearing was sought, the same was not granted.

¶7Given this position, Mr Chandra cannot but accept, that there has been a breach of principles of natural justice.

¶8Accordingly, the impugned order and notice are set aside.

¶9The Assessing Officer (AO) is, however, given liberty to pass a fresh order, after taking into account the reply filed by the petitioner.

¶10The AO will accord personal hearing to the authorized representative of the petitioner.

10.1 For this purpose, the AO will issue a notice, indicating the date and time of hearing.

¶11Needless to add, the AO will pass a speaking order; a copy of which will be furnished to the petitioner.

¶12The writ petition is disposed of in the aforesaid terms.

¶13Consequently, pending application shall stand closed.

¶14Parties will act based on the digitally signed copy of the order.

RAJIV SHAKDHER, J

GIRISH KATHPALIA, J

JUNE 1, 2023

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* IN THE HIGH COURT OF DELHI AT NEW DELHI % Decision delivered on: 01.06.2023 + W.P.(C) 8118/2023 & CM Nos.31230-31/2023 MODI OVERSEAS ..... Petitioner Through: Mr Ruchesh Sinha, Adv. versus INCOME TAX OFFICER WARD 47(1) DELHI & ANR. ..... Respondents Through: Mr Shlok Chandra, Sr Standing Counsel with Ms Priya Sarkar, Standing Counsel along with Mr Keshav Garg, Adv. CORAM: HON'BLE MR. JUSTICE RAJIV SHAKDHER HON'BLE MR. JUSTICE GIRISH KATHPALIA [Physical Hearing/Hybrid Hearing (as per request)]