Avni Dogra Vs ACIT (Delhi High Court)
Summary: The Delhi High Court considered a writ petition challenging an intimation dated 21.01.2022 issued under Section 143(1) of the Income Tax Act, 1961, under which a demand of Rs.19,06,310/- had been raised against the petitioner. The demand arose because credit for TDS amounting to Rs.14,65,787/-, deducted from the petitioner’s salary by Kingfisher Airlines, the erstwhile employer, was not granted. The petition concerned Assessment Year 2011-12.
The petitioner contended that the issue was squarely covered by the Delhi High Court’s judgment dated 01.10.2024 in Satwant Singh Sanghera v. The Assistant Commissioner of Income Tax & Anr. The respondent’s Senior Standing Counsel was not in a position to dispute the position of facts and law advanced on behalf of the petitioner.
A preliminary objection was raised on territorial jurisdiction. The Revenue contended that the writ petition ought to have been filed at Bangalore because the petitioner’s Assessing Authority had subsequently shifted there. The petitioner explained that when the writ petition was filed on 17.04.2026, he was resident and assessee in Delhi, and that his Assessing Officer had changed to Bangalore only subsequently pursuant to his move to Bangalore. The Court rejected the objection, holding that when the return for AY 2011-12 was filed, the petitioner’s Assessing Authority was admittedly at Delhi and, importantly, the Assessing Authority was also at Delhi on the date when the petition was filed. The subsequent change of jurisdiction to Bangalore could not non-suit the petitioner on the ground of territorial jurisdiction.
