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HIGH COURT OF DELHI
Date of Decision: 31.05.2023
EBIX SINGAPORE PTE LIMITED SUCCESSOR TO EBIX FINCORP PTE
LIMITED ..... Petitioner
Through: Mr Gautam Jain and Mr Piyush Kumar Kamal, Advocate
Through: Mr Ruchir Bhatia, Sr Standing Counsel with Mr Pratyaksh Gupta, Jr Standing
Counsel along with Ms Asha Gupta, Adv
HON'BLE MR. JUSTICE GIRISH KATHPALIA [Physical Hearing/Hybrid Hearing (as per request)]
RAJIV SHAKDHER, J.: (ORAL)
CM Appl. 30215/2023
JUDGMENT
1. Allowed, subject to just exceptions. W.P.(C) 7837/2023 & CM Appl. 30215/2023 [Application filed on behalf of the petitioner seeking interim relief]
2. Issue notice.
3. Mr Ruchir Bhatia, learned senior standing counsel, who appears on behalf of the respondent/revenue, accepts notice.
4. Given the directions that we propose to pass, Mr Ruchir Bhatia, says that he does not wish to file a counter-affidavit in the matter, and he will argue the matter based on the record presently available with the court.
5. Therefore, with the consent of the counsel for parties, the writ petition is taken up W.P.(C) 7837/2023 Pg. 2 of 2 for hearing and final disposal of the case, at this stage itself.
6. This writ petition concerns Assessment Year 2019-20.
7. The petitioner has laid a challenge to the order dated 15.04.2023 passed under Section 148A(d) of the Income Tax Act, 1961 [in short, “Act”]. In addition thereto, challenge is also laid to the consequential notice of even date, i.e., 15.04.2023 issued under Section 148 of the Act.
8. The record shows that the notice dated 14.03.2023 was issued under Section 148A(b) of the Act. The petitioner filed its response on 30.03.2023.
9. It appears that this response was not taken into account by the Assessing Officer (AO), while passing the order dated 15.04.2023 under Section 148A(d) of the Act.
10. Mr Bhatia cannot but accept this position.
11. Accordingly, we are of the view that the best way forward would be to set aside the impugned order dated 15.04.2023, passed under Section 148A(d) of the Act.
12. It is ordered accordingly.
13. Resultantly, the consequential notice of even date, i.e., 15.04.2023 issued under Section 148 of the Act will collapse. 13.[1] Liberty is however given to the AO to take next steps in the matter, albeit, as per law.
14. The writ petition is disposed of, in the aforesaid terms. 14.[1] Consequently, pending application shall stand closed.
(RAJIV SHAKDHER) JUDGE (GIRISH KATHPALIA)
JUDGE MAY 31, 2023 Click here to check corrigendum, if any