Nokia India Pvt Ltd v. Union of India and Ors

Delhi High Court · 17 Apr 2013 · 2013:DHC:7194-DB
Badar Durrez Ahmed; Vibhu Bakhru
W.P.(C) 2004/2013
2013:DHC:7194-DB
tax appeal_allowed Significant

AI Summary

The Delhi High Court held that the statutory 30-day period to respond to income tax notices cannot be arbitrarily reduced to 5 days under Section 220(1) of the Income-tax Act, ensuring taxpayers' right to reasonable opportunity.

Full Text
Translation output
').,' 20-25 HIGH COURT OF DELHI
W.P.(C) 2004/2013 & CMs 3809-10/2013
W.P.(C) 2009/2013 & CMs 3819-20/2013
W.P.(C) 2010/2013 & CMs 3822-23/2013
W.P.(C) 2011/2013 & CMs 3825-26/2013
W.P.(C) 2012/2013 & CMs 3828-29/2013
W.P.(C) 2027/2013 & CMs 3860-6112013
NOKIA INDIA PVT LTD
Through: Mr Vikas Srivastava, Adv.
VERSUS
..... Petitioner UNION OF INDIA AND ORS ..... Respondents
Through: Mr Sanjeev Sabharwal, Adv.
CORAM:
HON'BLE MR. JUSTICE BADAR DURREZ AHMED
HON'BLE MR. JUSTICE VIBHU BAKHRU
17.04.2013 On 22.03.2013 we had passed a detailed order indicating the circumstances under wh1ch the present writ petition came to be filed. The writ petitions were filed because the respondents had reduced the normal period of 30 days to a period of 5 days in respect of some notices as set out in the chart produced in the said order dated 22.03.2013. The respondents have invoked the proviso to section
220(1) of the Income-tax Act, 1961.
We have heard the learned counsel for the parties. The present writ petitions
2013:DHC:7194-DB are disposed of with the direction that the normal period of 30 days would be available to the petitioner. The pending applications are also disposed of.
APRIL 17, 2013 kb B~ZAHMED,J VIBHU BAKHRU, J 2013:DHC:7194-DB
JUDGMENT