Case Law Details
Wonder Bricks Vs PCIT (Delhi High Court)
Introduction: In a recent ruling, the Delhi High Court addressed a case related to the Income Tax Act, specifically concerning Assessment Year (AY) 2014-15. The petitioner raised concerns about the timing of the assessment order and the show cause notice, leading to a significant legal battle. This article provides a detailed analysis of the court’s decision and its implications for the parties involved.
Detailed Analysis: The dispute revolves around the petitioner’s claim that the assessment order dated 13.04.2023 was passed before the expiration of the time allocated to file a reply to the show cause notice, which was dated 31.03.2023. The notice had given the petitioner until 05.05.2023 at 15:49 hours to submit their response.
During the proceedings, Mr. Sanjeev Menon, the learned standing counsel representing the revenue, mentioned that he had not received a copy of the case papers. The court instructed the petitioner’s counsel to provide Mr. Menon with a copy of the case papers via email.
Mr. Menon indicated that he would return with instructions and, if necessary, a counter-affidavit to resist the petition. However, no counter-affidavit was filed by the revenue, leaving the petitioner’s claims unopposed.
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