Jindal Exports And Imports Private Limited Vs DCIT (Delhi High Court)
Introduction: In a remarkable judgment, the Delhi High Court recently quashed a re-assessment order against Jindal Exports and Imports Private Limited. The Court found that the order, issued under Section 148A(b) of the Income Tax Act, was not mentioning the issuing officer’s name and designation, thereby violating the provisions of Section 282A of the Act.
Analysis: The Court deemed these omissions as a violation of the CBDT instructions, and in line with the ruling in LSR Medical Pvt. Ltd. vs DCIT Circle 13(1) & Anr WP(C) 5129/2023, decided on 24.04.2023, the writ petitions were allowed. The crux of the issue lies in the mailing date of the notices under Section 148A(b) of the Act, which transpired after the stipulated timeframe of 03.06.2022 as per CBDT instructions. Therefore, it undermined the legality and efficacy of the orders under Section 148A(d) of the Act.
High court held that The impugned notices under Section 148A(b) of the Act, having been mailed after 03.06.2022, do not just abrogate the mandate of the CBDT instructions quoted above but also violate the provisions of Section 282A of the Act insofar as the name and designation of the concerned officer issuing the same find no mention in the same. That being so, the notices under Section 148A(b) of the Act impugned in these writ petitions cannot be sustained.
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT
1. The factual matrix being similar and legal matrix being same, these four writ petitions are taken up together for disposal. We heard learned counsel for both sides and examined the relevant legal position.
2. In these writ petitions, the petitioners have assailed legality of notice under Section 148A(b) of the Act and orders under Section 148A(d) of the Act on multiple grounds. However, the petitions can be disposed of on one of those grounds without traversing through the remaining.
3. For convenient reference, the relevant dates and particulars of these writ petitions are tabulated below:
