Q. What are the equivalent citations for DARPAN KOHLI vs ASSISTANT COMMISSIONER OF INCOME TAX ?

The equivalence citation are2023/DHC/5770-DB ;

DARPAN KOHLI Vs. ASSISTANT COMMISSIONER OF INCOME TAX On 09 August, 2023

Q: Q. What was the bench assigned for the case DARPAN KOHLI vs ASSISTANT COMMISSIONER OF INCOME TAX?

HONBLE MR. JUSTICE RAJIV SHAKDHERHONBLE MR. JUSTICE GIRISH KATHPALIA

Open iDraf

Darpan Kohli v. Assistant Commissioner Of Income Tax

Darpan Kohli
v.
Assistant Commissioner Of Income Tax

(High Court Of Delhi)

W.P.(C) 10521/2023 & CM No.40793/2023 | 09-08-2023

RAJIV SHAKDHER, J.: (ORAL)

CM Appl.40793/2023

1. Allowed, subject to just exceptions.

W.P.(C) 6036/2021

2. Issue notice.

2.1 Mr Sunil Agarwal, learned senior standing counsel, accepts notice on behalf of the respondents/revenue.

3. In view of the directions that we intend to pass, Mr Agarwal says that he need not file a counter-affidavit in the matter and he will rely on the documents presently available with the court.

4. Therefore, with the consent of the learned counsels for the parties, the writ petition is taken up for hearing and final disposal, at this stage itself.

5. This petition concerns Assessment Year (AY) 2017-18.

6. The petitioner has approached this court against the show-cause notice dated 11.07.2023 issued under Section 271F of the Income Tax Act, 1961 [in short, “Act”] for imposition of penalty.

7. Mr M Sufian Siddiqui, who appears on behalf of the petitioner, says that what has been lost sight of is that the assessment order on the back of which impugned penalty notice has been issued, was set aside by a coordinate Bench of this court via order dated 31.05.2023 passed in W.P.(C) no.7904/2023.

8. To be noted, via the said order, we had set aside the assessment order dated 09.05.2023, in terms set out in the order dated 31.05.2023.

8.1 This position is not disputed by Mr Agarwal.

9. Accordingly, the impugned show-cause notice dated 11.07.2023 is set aside.

10. Liberty is, however, given to the Assessing Officer (AO) to take the next steps, in accordance with the law.

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

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

Advocates List

Petitioner/Plaintiff/Appellant (s) Advocates
Mr M Sufian Siddiqui, Adv.

Respondent/Defendant (s)Advocates
Mr Sunil Agarwal, Sr Standing Counsel

Bench List

HON'BLE MR. JUSTICE RAJIV SHAKDHER

HON'BLE MR. JUSTICE GIRISH KATHPALIA

Eq Citation

2023/DHC/5770-DB

LQ/DelHC/2023/5014

HeadNote

Income Tax Act, 1961 — Ss. 271F and 254 — Penalty notice issued under S. 271F for non-disclosure of income — Assessment order set aside by coordinate Bench — Held, impugned show-cause notice dt. 11.7.2023 set aside — However, Assessing Officer (AO) given liberty to take next steps in accordance with law — Income Tax Rules, 1962, R. 114 (Paras 8 to 11)