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Case Law Details

Case Name : AGL Logistics Private Limited Vs CIT (Delhi High Court)
Appeal Number : W.P.(C) 12279/2022
Date of Judgement/Order : 14/10/2022
Related Assessment Year :
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AGL Logistics Private Limited Vs CIT (Delhi High Court)

In this case Assessing Officer  failed to dispose of  stay application dated 10th September, 2021 filed by the Petitioner within four weeks from its filing, as directed by Delhi High Court vide order dated 2nd September, 2021.

Assessing Officer states that he could not comply with the order dated 2nd September, 2021 disposing of the earlier Writ Petition being WP(C) 8875/2021, as the said file was not handed over by his learned predecessor to him.

This Court was inclined to order an inquiry by the Principal Commissioner of Income Tax as to why the said file was allegedly not handed over by the previous Assessing Officer to the present Assessing Officer.

At this stage, the Assessing Officer expresses unconditional apology as well as regret for not complying with this Court’s order dated 2nd September, 2021. In view of the aforesaid apology, this Court refrains from taking any action against the Assessing Officer. However, he is directed to be more careful in the future.

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