Day on1

W.P.(C) 7509/2021 +NARESH KHETRAPAL

Through

..... Petitioner Dr.Rakesh Gupta, Mr.Somil Agarwal Ms.Tani Malik, Advs.

versus

Through

ASST.COMMISSIONER OF INCOME TAX & ORS.

..... Respondents Mr.Udit Sharma. Adv. for Ms.Vibhooti Malhotra, Sr. SC

Mr.Kapil Goel, Mr.Sandeep Goel,

$~14

W.P.(C) 7862/2021 + AMIT JAIN HUF

..... Petitioner

versus

Through

INCOME TAX OFFICER WARD 35(1) DELHI AND ANR.

Advs.

..... Respondents

Through

Mr.Sanjay Kumar, Sr.SC, Ms.Easha Kadian, Jr.SC

$~15

W.P.(C) 7863/2021 +GSM AUTO SPARES PVT. LTD ..... Petitioner Through Mr Salil Kapoor, Ms Ananya Kapoor Mr Sanat Kapoor, Ms Soumya Singh, Mr Sumit Lalchandani, Advs. versus

ASSISTANT COMMISSIONER OF INCOME TAX (OSD) & ANR. ..... Respondents Through Mr.Anant Ram Sharma, Adv. for Mr.Ajit Sharma, Sr. SC

$~16

W.P.(C) 7864/2021

BRIJ MOHAN GOYAL (HUF)

Through Mr.Nitin

..... Petitioner Gulati Mr.Rajiv and Sharma, Advocates

versus

INCOME TAX OFFICER, WARD- 47(1), DELHI & ANR.

Through

..... Respondents Mr.Udit Sharma. Adv. for Ms.Vibhooti Malhotra, Sr. SC

$~17

W.P.(C) 7865/2021 ARUNA ANEJA

Through

..... Petitioner

..... Petitioner

Mr Salil Kapoor, Ms Ananya Kapoor Mr Sanat Kapoor, Ms Soumya Singh, Mr Sumit Lalchandani, Advs.

versus

INCOME TAX OFFICER, WARD 44-6 & ANR. ..... Respondents Mr.Ruchir Bhatia, Sr. SC Through

$~18

W.P.(C) 7866/2021

BRIJ MOHAN GOYAL (HUF)

Through Mr.Amol Sinha, Mr.Nitin Gulati and Mr.Rajiv Sharma, Advocates

versus

INCOME TAX OFFICER, WARD-47(1), DELHI & ANR.

..... Respondents Through Mr.Udit Sharma. Adv. for Ms.Vibhooti Malhotra, Sr. SC for Revenue. Mr.Dhananjay Yadav, Adv. for UOI.

$~19

• W.P.(C) 7867/2021

GUPTA AUTO IMPEX

..... Petitioner

Through Mr Salil Kapoor, Ms Ananya Kapoor

Mr Sanat Kapoor, Ms Soumya Singh, Mr Sumit Lalchandani, Advs.

versus

INCOME TAX OFFICER, WARD 58-3 & ANR. ..... Respondents Through Mr.Udit Sharma, Adv. for Ms.Vibhooti Malhotra, Sr. SC

$~20

W.P.(C) 7868/2021 APM INFRASTRUCTURE PRIVATE LIMITED ..... Petitioner Through Mr.Ruchesh Sinha and Ms.Divya Advs.

versus

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1(1), & ORS. ..... Respondents

• Through Mr.Kunal Sharma, Sr. SC with Ms.Zehra Khan, Jr. SC and Mr.Shubhendu Bhattacharyya, Adv for Revenue. Mr. Vivekanand Mishra, SPC for UOI.
• $~22

• W.P.(C) 7870/2021
  • BEST NEWS COMPANY PRIVATE LIMITED ..... Petitioner Through Mr. T M Shivakumar Advocate

versus

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 4(2), DELHI & ANR. ..... Respondents Through Mr.Abhishek Maratha, Sr. SC

$~23

• W.P.(C) 7871/2021
  • GSM AUTO SPARES PVT. LTD ..... Petitioner Through Mr Salil Kapoor, Ms Ananya Kapoor

Mr Sanat Kapoor, Ms Soumya Singh, Mr Sumit Lalchandani, Advs.

versus

ASSISTANT COMMISSIONER OF INCOME TAX (OSD) & ANR. ..... Respondents Mr.Anant Ram Sharma, Adv. for Through

$~24

W.P.(C) 7872/2021

RAJESH KATHURIA

Through

..... Petitioner Tiwari & Mr.Shobhit Mr.Rohit Tiwari, Sanjeev Gupta, Advs.

Mr.Ajit Sharma, Sr. SC

versus

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 13(1) ..... Respondents DELHI & ANR.

Through

Mr.Abhishek Maratha, Sr. SC

$~25

W.P.(C) 7873/2021 +

PRAVEEN JAIN HUF Through

..... Petitioner Mr.Shobhit &

Mr.Rohit Tiwari Tiwari, Sanjeev Gupta, Advs

versus

INCOME TAX OFFICER, WARD 58(3), DELHI & ANR.

..... Respondents

Through

Mr.Anant Ram Sharma, Adv. for Mr.Ajit Sharma, Sr. SC

$~27

W.P.(C) 7875/2021 +

..... Petitioner HARISH KUMAR ANEJA -HUF-Mr Salil Kapoor, Ms Ananya Kapoor Through Mr Sanat Kapoor, Ms Soumya Singh, Mr Sumit Lalchandani, Advs.

INCOME TAX OFFICER, WARD 44-6 & ANR. ..... Respondents Through Mr.Ruchir Bhatia, Sr. SC

$~28

W.P.(C) 7876/2021 ADITI INFRABUILD AND SERVICES LTD. ..... Petitioner Through Mr Salil Kapoor, Ms Ananya Kapoor Mr Sanat Kapoor, Ms Soumya Singh, Mr Sumit Lalchandani, Advs.

versus

INCOME TAX OFFICER, WARD1(1) DELHI & ANR.

..... Respondents

Through Mr.Sanjay Kumar, Sr. SC

$~30

• W.P.(C) 7878/2021

T.K.S BUILDERS PRIVATE LIMITED..... PetitionerThroughDr.Rakesh Gupta, Mr.Somil AgarwalMs.TaniMalik, Advs.

versus

INCOME TAX OFFICER & ORS. ..... Respondents Through Mr.Ruchir Bhatia, Sr. SC

$~31

• W.P.(C) 7879/2021

SRI DEEPAK GUPTA AND SONS (HUF)..... PetitionerThroughMr.Rohit Tiwari & Mr.ShobhitTiwari, Sanjeev Gupta, Advs

versus

INCOME TAX OFFICER, WARD 46(1) DELHI & ANR.

..... Respondents

Through Mr.Udit

Mr.Udit Sharma, Adv. for Ms.Vibhooti Malhotra, Sr. SC $~32

• W.P.(C) 7880/2021

RAJESH PANJWANI ..... Petitioner Through Mr.P. Roychaudhuri, Advocate

versus

ITO WARD 49 1, DELHI & ORS. ..... Respondents Through Mr.Udit Sharma, Adv. for Ms.Vibhooti Malhotra, Sr. SC.

$~33

• W.P.(C) 7889/2021

ANUJ KAPOOR Through Through Mr Salil Kapoor, Ms Ananya Kapoor Mr Sanat Kapoor, Ms Soumya Singh, Mr Sumit Lalchandani, Advs.

versus

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 16(1) DELHI & ANR. ..... Respondents Through Mr.Udit Sharma, Adv. for Ms.Vibhooti Malhotra, Sr. SC

$~34

• W.P.(C) 7893/2021

SAS FININVEST LLP ..... Petitioner Through Mr.Ved Jain, Ms.Richa Mishra, Advs

versus

INCOME TAX OFFICER, WARD 30-5 & ORS. ..... Respondents Through Mr.Anant Ram Sharma, Adv. for Mr.Ajit Sharma, Sr. SC for Revenue. Ms.Sarika Singh Adv for R-3 & 4 $~35

• W.P.(C) 7894/2021

NAV BHARAT INTERNATIONAL LTD. ..... Petitioner Through Mr Salil Kapoor, Ms Ananya Kapoor Mr Sanat Kapoor, Ms Soumya Singh, Mr Sumit Lalchandani, Advs.

versus

INCOME TAX OFFICER, WARD 18-1 & ANR. ..... Respondents Through Mr.Anant Ram Sharma, Adv. for Mr.Ajit Sharma, Sr. SC

$~37

• W.P.(C) 7897/2021

CONCEPT STUDIO (INDIA) PRIVATE LIMITED. ..... Petitioner Through Mr Salil Kapoor, Ms Ananya Kapoor Mr Sanat Kapoor, Ms Soumya Singh, Mr Sumit Lalchandani, Advs.

versus

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 4-1. ..... Respondents 2, DELHI & ANR. SC with Sr. Mr.Kunal Sharma. Through Jr. SC and Ms.Zehra Khan. Mr.Shubhendu Bhattacharyya, Adv

$~38

• W.P.(C) 7898/2021

ADITI INFRABUILD AND SERVICES LTD. ..... Petitioner

Through Mr Salil Kapoor, Ms Ananya Kapoor Mr Sanat Kapoor, Ms Soumya Singh, Mr Sumit Lalchandani, Advs.

INCOME TAX OFFICER, WARD 1 (1) DELHI & ANR.

Through Mr.Sanjay Kumar, Sr.SC, Ms.Easha Kadian, Jr.SC for Income Tax Department

$~39 + W P (C

W.P.(C) 7899/2021

BRAJENDRA PRASAD THAKUR ..... Petitioner Through Mr.Kapil Goel, Mr.Sandeep Goel, Advs

versus

INCOME TAX OFFICER WARD 30(5) DELHI AND ANR.

..... Respondent

Through Mr.Abishek Maratha, Sr.SC

$~41

• W.P.(C) 7901/2021

ANIL THAKRAN ..... Petitioner Through Mr.Ved Jain, Ms.Richa Mishra, Advs

versus

ASSISSTANT	COMMISSIO	NER OF INCOME TAX CIRCLE 25-1
& ORS.		Respondents
	Through	Mr.Ruchir Bhatia, Sr. SC for Revenue
	C	Mr.P.C.Yadav Sr Panel Counsel UOI.

$~42

• W.P.(C) 7902/2021

SATISH BANSAL ..... Petitioner Through Mr.Ved Jain, Ms.Richa Mishra, Advs

versus

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 16-1 & ..... Respondents

Through Mr.Abhishek Maratha, Sr. SC

$~43

• W.P.(C) 7903/2021

M D OVERSEAS PRIVATE LIMITED ..... Petitioner Through Mr.Ved Jain, Ms.Richa Mishra, Advs

versus

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 14 & ORS. ..... Respon

Through Mr.Sanjay Kumar, Sr.SC, Ms.Easha Kadian, Jr.SC for Income Tax Department. Mr.Ruchir Mishra and Mr.Mukesh Kumar Tiwari Advocates for Respondent UOI.

$~44

• W.P.(C) 7904/2021

DHARAM PAL KUKREJA ..... Petitioner Through Mr.Ashish Middha, Adv.

versus

PR. COMMISSIONER OF INCOME TAX & ANR. ..... Respondents Through Mr.Zoheb Hossain, Sr. SC with Mr.Vipul Agrawal, Mr.Parth Semwal, Jr.SC $~47

• W.P.(C) 7908/2021

VIJAYPOWER GENERATORS LTD. ..... Petitioner Through Mr Salil Kapoor, Ms Ananya Kapoor Mr Sanat Kapoor, Ms Soumya Singh, Mr Sumit Lalchandani, Advs.

versus

INCOME TAX OFFICER, WARD 26-3 & ANR. ..... Respondents Through Mr.Puneet Rai, Sr. SC with Ms.Adeeba Mujahid, Jr. SC

$~49

W.P.(C) 7911/2021 AMRIT PAL SINGH CHADHA ..... Petitioner Through Mr.Rohit Jain, Ms.Kavita Jha and Mr. Aniket D. Agrawal, Advocates

versus

ASSISTANT COMMISSIONER OF INCOME TAX & ORS.

Through Mr.Zoheb Hossain, Sr. SC with Mr.Vipul Agrawal, Mr.Parth Semwal, Jr.SC for Revenue. Mr.Sidharth Khatana, SPC for UOI

$~50

W.P.(C) 7912/2021

HCL TECHNOLOGIES LTD

..... Petitioner Mr.Neeraj Jain and Mr.Aditya Vohra, Advs.

versus

Through

JOINT COMMISSIONER OF INCOME TAX (OSD) & ORS.

..... Respondents

..... Respondents

Through Mr.Abishek Maratha, Sr. SC for

Revenue. Mr.Neeraj, Mr.Sahaj Garg, Mr.Vedansh Anand, Mr.Rudra, Advs. for UOI.

$~51

• W.P.(C) 7913/2021

CHARANBIR SINGH SETHI ..... Petitioner Through Mr.Rohit Jain, Mr. Aniket D. Agrawal, Advocates

versus

ASSISTANT COMMISSIONER OF INCOME TAX & ORS.

..... Respondents

Through Mr.Sanjay Kumar, Sr.SC, Ms.Easha Kadian, Jr.SC for Income Tax Department. Mr.Sandeep Tyagi, SPC for UOI.

$~52

• W.P.(C) 7914/2021 CHARANBIR SINGH SETHI

..... Petitioner

Through Mr.Rohit Jain, Mr. Aniket D. Agrawal, Advocates

versus

ASSISTANT COMMISSIONER OF INCOME TAX & ORS.

..... Respondents

Through

Mr.Sandeep Tyagi, SPC for UOI.

$~53

W.P.(C) 7918/2021

BEST NEWS COMPANY PRIVATE LIMITED ..... Petitioner Through Mr. T M Shivakumar Advocate

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 4(2), DELHI & ANR. ..... Respondents

Through Mr.Sanjay Kumar, Sr. SC

$~54

• W.P.(C) 7919/2021

ANITA SAPRA ..... Petitioner Through Mr Salil Kapoor, Ms Ananya Kapoor Mr Sanat Kapoor, Ms Soumya Singh, Mr Sumit Lalchandani, Advs.

versus

INCOME TAX OFFICER, WARD15-1 & ANR. ..... Respondents Through Mr.Kunal Sharma, Sr. SC with Ms.Zehra Khan, Jr. SC and Mr.Shubhendu Bhattacharyya, Adv

$~55

• W.P.(C) 7920/2021

NAV BHARAT INTERNATIONAL LTD. ..... Petitioner Through Mr Salil Kapoor, Ms Ananya Kapoor Mr Sanat Kapoor, Ms Soumya Singh, Mr Sumit Lalchandani, Advs.

versus

INCOME TAX OFFICER, WARD 18-1 & ANR. ..... Respondents Through Mr.Anant Ram Sharma, Adv. for Mr.Ajit Sharma, Sr. SC

$~56

• W.P.(C) 7921/2021

VARDAN SECURITIES PRIVATE LIMITED ..... Petitioner Through Mr.Ved Jain, Ms.Richa Mishra, Advs

INCOME TAX OFFICER, WARD 26-1 & ORS. ..... Respondents Through Mr.Ruchir Bhatia, Sr. SC for Revenue. Mr.Rajkumar Yadav and Mr.Sanjay Singh, Advs.for UOI.

$~57

• W.P.(C) 7924/2021

AMRIT PAL SINGH CHADHA ..... Petitioner Through Mr.Rohit Jain, Mr. Aniket D. Agrawal, Advocates

versus

ASSISTANT COMMISSIONER OF INCOME TAX & ORS.

..... Respondent Through Mr.Zoheb Hossain, Sr. SC with Mr.Vipul Agrawal, Mr.Parth Semwal, Jr.SC for Revenue. Mr.Sidharth Khatana, SPC for UOI

$~58

• W.P.(C) 7925/2021

TINNA FINEX LIMITED ..... Petitioner Through Mr.Ved Jain, Ms.Richa Mishra, Advs

versus

INCOME TAX OFFICER, WARD 25-5 & ORS. ..... Respondents Through Mr.Sunil Agarwal, Sr. St. counsel with Mr.Tushar Gupta, Jr.SC for Revenue. Saroj Bidawat, Adv for UOI.

$~59

• W.P.(C) 7927/2021

AMRIT PAL SINGH CHADHA ..... Petitioner Through Mr.Rohit Jain, Mr. Aniket D. Agrawal, Advocates

versus

ASSISTANT COMMISSIONER OF INCOME TAX & ORS.

• ..... Respondents Through Mr.Zoheb Hossain, Sr. SC with Mr.Vipul Agrawal, Mr.Parth Semwal, Jr.SC for Revenue. Mr.Sidharth Khatana, SPC for UOI
• $~60
• • W.P.(C) 7929/2021 SATISH BANSAL
  • Through
• ..... Petitioner
• h Mr. Ved Jain, Ms. Richa Mishra, Advs

versus

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 16-1 & ..... Respondents ORS. ..... Respondents Through Mr.Abhishek Maratha, Sr. SC

$~61

• W.P.(C) 7935/2021 RIYA GUPTA ..... Petitioner

Through Mr. T M Shivakumar Advocate

versus

INCOME TAX OFFICER WARD 35(5), DELHI & ANR.

..... Respondents

• Through M
• Mr.Zoheb Hossain, Sr. SC with Mr.Vipul Agrawal, Mr.Parth Semwal, Jr.SC

$~63

W.P.(C) 7945/2021

SAGAVI ESTATE PRIVATE LIMITED ..... Petitioner Through Mr.Ved Jain, Ms.Richa Mishra, Advs

INCOME TAX OFFICER, WARD 22-1 & ORS. ..... Respondents SC with Rai. Sr. Mr.Puneet Through Ms.Adeeba Mujahid, Jr. SC For Income Tax Department. Mr Rajendra Sahu SPC for UOI.

$~64

W.P.(C) 7949/2021 +FLOVEL ENERGY PRIVATE LIMITED ..... Petitioner Dr Rakesh Gupta, Mr. Somil Agarwal Through Ms. Tani Malik, Advs.

versus

Through

ASSISTANT COMMISSIONER OF INCOME TAX & ORS.

Jr.SC

..... Respondents Mr.Zoheb Hossain, Sr. SC with Mr.Vipul Agrawal, Mr.Parth Semwal,

$~65

W.P.(C) 7950/2021 +VISHWANATH GUPTA Through

..... Petitioner Mr.Ved Jain, Ms.Richa Mishra, Advs

versus

INCOME TAX OFFICER, WARD 60-5 & ORS. ..... Respondents Mr.Anant Ram Sharma, Adv. for Through Mr.Ajit Sharma, Sr. SC for Revenue. Mr.Prakash Kumar, CGSC for UOI.

$~66

W.P.(C) 7952/2021

..... Petitioner NOVELL BUILDWELL LLP Mr.Ved Jain, Ms.Richa Mishra, Advs Through

versus

INCOME TAX OFFICER, WARD 52-1 & ORS. ..... Respondents

Through Mr.Kunal Sharma, Sr. SC with Ms.Zehra Khan, Jr. SC and Mr.Shubhendu Bhattacharyya, Adv

$~67

• W.P.(C) 7953/2021 HCL TECHNOLOGIES LTD ..... Petitioner Through Mr. Neeraj Jain and Mr. Aditya Vohra, Advs.

versus

ASSISTANT COMMISSIONER OF INCOME TAX & ORS.

..... Respondents

Through Mr.Abhishek Maratha, Sr. SC for Revenue. Mr.Neeraj, Mr.Sahaj Garg, Mr.Vedansh Anand, Mr.Rudra, Advs. for UOI

CORAM:

HON'BLE MR. JUSTICE MANMOHAN HON'BLE MR. JUSTICE NAVIN CHAWLA <u>O R D E R</u> 06.08.2021

%

These hearing have been conducted through video conferencing.

CM No. 24685/2021 (Exemption) in WP(C) 7509/2021
CM No. 24463/2021 (Exemption) in WP(C) 7863/2021
CM No. 24465/2021 (Exemption) in WP(C) 7864/2021
CM No. 24467/2021 (Exemption) in WP(C) 7865/2021
CM No. 24469/2021 (Exemption) in WP(C) 7866/2021
CM No. 24471/2021 (Exemption) in WP(C) 7867/2021
CM No. 24473/2021 (Exemption) in WP(C) 7868/2021
CM No. 24479/2021 (Exemption) in WP(C) 7871/2021
CM Nos. 2448182/2021 (Exemption) in WP(C) 7872/2021
CM Nos.24484-85 /2021 (Exemption) in WP(C) 7873/2021

CM No. 24489/2021 (Exemption) in WP(C) 7875/2021
CM No. 24491/2021 (Exemption) in WP(C) 7876/2021
CM No. 24495/2021 (Exemption) in WP(C) 7878/2021
CM Nos.24497/21, 24541/2021/2021 (Exemption) in WP(C) 7879/2021
CM No. 24499/2021 (Exemption) in WP(C) 7880/2021
CM No. 24521/2021 (Exemption) in WP(C) 7889/2021
CM No. 24549/2021 (Exemption) in WP(C) 7893/2021
CM No. 24551/2021 (Exemption) in WP(C) 7894/2021
CM No. 24556/2021 (Exemption) in WP(C) 7897/2021
CM No. 24558/2021 (Exemption) in WP(C) 7898/2021
CM No. $24563/2021$ (Exemption) in WP(C) 7901/2021
CM No. $24565/2021$ (Exemption) in WP(C) 7902/2021
CM No. 24567 /2021 (Exemption) in WP(C) 7903/2021
CM No. 24570/2021 (Exemption) in WP(C) 7908/2021
CM No. 24576/2021 (Exemption) in WP(C) $7911/2021$
CM No. 24578/2021 (Exemption) in WP(C) $7912/2021$
CM No. 24580/2021 (Exemption) in WP(C) 7913/2021
CM No. 24584/2021 (Exemption) in WP(C) 7914/2021
CM No. $24594/2021$ (Exemption) in WP(C) 7919/2021
$\frac{CM110.24596/2021}{CM No}$ (Exemption) in WP(C) 7920/2021
CM No. 24598/2021 (Exemption) in WP(C) $7921/2021$
CM No. 24623/2021 (Exemption) in WP(C) 7924/2021
CM No. $24625/2021$ (Exemption) in WP(C) 7925/2021
CM No. $24629/2021$ (Exemption) in WP(C) 7927/2021
$\frac{CM}{No. 24623/2021}$ (Exemption) in WP(C) 7929/2021
$\frac{CM No. 24635/2021 (Exemption) in WP(C) 7945/2021}{CM No. 24677/2021 (Exemption) in WP(C) 7945/2021}$
$\frac{CM}{No. 24677/2021} (Exemption) in WP(C) 7949/2021$
$\frac{CM N_{0.24685/2021} (Exemption) in WP(C) 7950/2021}{CM N_{0.24687/2021} (Exemption) in WP(C) 7950/2021}$
$\frac{\text{UVI NO. 24007/2021 (Exemption) in WP(C) 7952/2021}{\text{CNA No. 24602/2021 (Exemption) in WP(C) 7952/2021}$
$\frac{\text{CN}1 \text{ NO. } 2409212021 \text{ (Exemption) in WP(C) 7953/2021}}{\text{CN}5 \text{ N}_{2} - 24004/2021 \text{ (Exemption) in WP(C) 7953/2021}}$
CM No. 24094/2021 (Exemption) in WI (C) / 986/2022

11

Allowed, subject to all just exceptions.

Accordingly, applications stand disposed of.

WP(C)	7509/2021	&	CM	No.	24684/2021
$\overline{WP(C)}$	7862/2021	&	CM	No.	24461/2021
$\overline{WP(C)}$	7863/2021	&	CM	No.	24462/2021
$\frac{WP(C)}{WP(C)}$	7864/2021	&	CM	No.	24464/2021

.

WP(C) 7865/2021 & CM No. 24466/2021
WP(C) 7866/2021 & CM No. 24468/2021
WP(C) 7867/2021 & CM No. 24470/2021
WP(C) 7868/2021 & CM No. 24472/2021
WP(C) 7870/2021 & CM No. 24476/2021
WP(C) 7871/2021 & CM No. 24478/2021
WP(C) 7872/2021 & CM No. 24480/2021
WP(C) 7873/2021 & CM No. 24483/2021
WP(C) 7875/2021 & CM No. 24488/2021
WP(C) 7876/2021 & CM No. 24490/2021
WP(C) 7878/2021 & CM No. 24494/2021
WP(C) 7879/2021 & CM No. 24496/2021
WP(C) 7880/2021 & CM No. 24498/2021
WP(C) 7889/2021 & CM No. 2450/2021
WP(C) 7893/2021 & CM No. 24548/2021
WP(C) 7894/2021 & CM No. 24550/2021
WP(C) 7897/2021 & CM No. 24555/2021
WP(C) 7898/2021 & CM No. 24557/2021
WP(C) 7899/2021 & CM No. 24559/2021
WP(C) 7901/2021 & CM No. 24562/2021
WP(C) 7902/2021 & CM No. 24564/2021
WP(C) 7903/2021 & CM No. 24566/2021
WP(C) 7904/2021 & CM No. 24568/2021
WP(C) 7908/2021 & CM No. 24569/2021
WP(C) 7911/2021 & CM No. 24597/2021
WP(C) 7912/2021 & CM No. 24577/2021
WP(C) 7913/2021 & CM No. 24579/2021
WP(C) 7914/2021 & CM No. 24583/2021
WP(C) 7918/2021 & CM No. 24586/2021
WP(C) 7919/2021 & CM No. 24593/2021
WP(C) 7920/2021 & CM No. 24595/2021
WP(C) 7921/2021 & CM No. 24597/2021
WP(C) 7924/2021 & CM No. 24622/2021
WP(C) 7925/2021 & CM No. 24624/2021
WP(C) 7927/2021 & CM No. 24628/2021
WP(C) 7929/2021 & CM No. 24632/2021
WP(C) 7935/2021 & CM No. 24644/2021
WP(C) 7945/2021 & CM No. 24676/2021

WP(C) 7949/2021 & CM No. 24682/2021 WP(C) 7950/2021 & CM No. 24686/2021 WP(C) 7952/2021 & CM No. 24691/2021 WP(C) 7953/2021 & CM No. 24693/2021

1. On $13^{th}$ July, 2021, this Court in similar writ petitions being W.P.(C) Nos.6442/2021, 6443/2021 and 6451/2021 had issued notices and granted stay of the impugned notices. The relevant portion of the order passed in W.P.(C) Nos.6442/2021, 6443/021 and 6451/2021 is reproduced hereinbelow:-

".....Learned counsel for the petitioners states that the impugned notices are invalid in the eyes of law and void from inception as they were issued without following the process of issuance of prior notice under section 148A of the Act. He submits that the impugned notices are invalid as they have been issued under the pre-amended provisions of the Act, which were no longer in force on the date of the impugned notices. He emphasises that the amendments are applicable to all the notices issued under Section 148 of the Act post $01^{st}$ April, 2021.

Learned counsel for the petitioners states that the impugned notifications issued by the Respondent-2 are ultra vires the Act insofar as they contain the 'explanation' clarifying that the pre-amended Sections 148, 149 and 151 of the Act shall govern the issue of notice under Section 148 post 01^st April, 2021. According to him, Section 3(1) of the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 authorizes the Central Government to only extend the time limits and nothing more.

He further states that the respondents cannot indirectly extend the operation of the old provisions of the Act beyond $31^{st}$ March, 2021 in the guise of a clarification under delegated legislation.

He also relies upon interim stay orders passed by

the Bombay High Court as well as by the learned predecessor Division Bench of this Court in Mon Mohan Kohli vs. Assistant Commissioner of Income Tax & Anr., W.P. (C) 6176/2021 dated 07^th July, 2021.

Issue Notice. Mr. Sanjay Kumar, Advocate, Mr.Ajit Sharma, Advocate and Mr.Kunal Sharma, Advocate accept notice on behalf of the respondents in W.P.(C) Nos.6442/2021, 6443/2021 and 6451/2021 respectively.

Learned counsel for the respondents state that in the present cases, the time limit for issuing the notices under Section 148 of the Act stood expired and, therefore, any action under Section 148 would have been time barred by virtue of the proviso to Section 149(1) of the Act. They submit that by virtue of introduction of Section 3(1) of the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020, the time limit for taking action under Section 148 has been extended till $30^{ih}$ June, 2021. Consequently, according to them, the impugned notifications only provide that as the time limit for issuing notice under Section 148A of the Act has been extended by deemed fiction, the procedure to be followed till 30^th June, 2021 would be the old procedure mentioned under the Act. In support of their submission, they also rely upon Section 6 of the General Clauses Act, 1897.

Having heard learned counsel for the parties, this Court is of the prima facie view that the impugned notification is contrary to settled principle of statutory interpretation, namely, that any action taken post the amendment of a procedural section would have to abide by the new procedures stipulated in the amended Act.

Further, this Court is of the prima facie view that by virtue of a notification, which is a delegated legislation, the date for implementation of statutory provision, as stipulated in the Act, cannot be varied or changed.

This Court is also of the prima facie opinion that Section 6 of the General Clauses Act, 1897 offers no assistance to the respondents as the new Section 148A demonstrates an intent 'to destroy' the old procedure.

Consequently, following the interim orders passed by the learned predecessor Division Bench in Mon Mohan Kohli vs. Assistant Commissioner of Income Tax & Anr., W.P. (C) 6176/2021 dated 07^th July, 2021 as well as similar interim order passed by the Bombay High Court, this Court directs that there shall be a stay of the operation of the impugned notices dated 09^th June, 2021, 30^th June, 2020 and 28^th June, 2020 passed in W.P. (C) 6442/2021, 6443/2021 and 6451/2021 respectively.

Let counter-affidavits be filed within three weeks. Rejoinder Affidavits, if any, be filed before the next date of hearing.

List on 28th September, 2021."

2. Consequently, issue notice. Notice is accepted by the counsel for the respondents as mentioned hereinabove. They pray for and are permitted to file their counter-affidavits within three weeks. Rejoinder affidavits, if any, be filed before the next date of hearing.

3. Till further orders, the respondents are restrained from continuing with the reassessment proceedings, in any manner, pursuant to the impugned notices.

4. List along with WP(C) No. 6442/2021 on $28^{\text{th}}$ September, 2021.

5. Ms.Kavita Jha, Advocate and Mr.Sunil Agarwal, Advocate are directed to file their short written submissions on behalf of the petitioner(s) and respondent(s) respectively not exceeding five pages each within four weeks along with the judgments that they wish to rely upon.

6. It is made clear that no adjournment shall be granted on the next date of hearing.

7. The order be uploaded on the website forthwith. Copy of the order be also forwarded to the learned counsel through e-mail.

MANMOHAN, J Ni .

NAVIN CHAWLA, J

AUGUST 6, 2021/Arya

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