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2023 Supreme(Del) 2972

RAJIV SHAKDHER, GIRISH KATHPALIA
Jindal Exports And Imports Private Limited – Appellant
Versus
Deputy Commissioner of Income Tax Circle 13(1), Delhi – Respondent


Advocates appeared:
Mr Ved Jain & Mr Nischay Kantoor, Advocates, for the Petitioner.
Mr Gaurav Gupta, Senior Standing Counsel with Mr Shivendra Singh & Mr Puneet Singhal, Standing Counsels, for the Respondent.

JUDGMENT

Girish Kathpalia, J. 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:

Writ Petition No. WP(C)Assessment YearDate of notice under Section 148 of the ActDate of issuance of notice under Section 148A(b) of the ActDate of delivery of notice under Section 148A(b) of the ActDate of reply to notice under Section 148A(b) of the ActDate of order under Section 148A(d) of the Act
6217/20232013-1428.06.202102.06.202208.06.202222.06.202230.07.2022
6891/20232013-1423.04.202102.06.202208.06.202219.06.202230.07.2022
6884/20232014-1503.06.202120.06.202208.06.202219.06.202230.07.2022
6183/20232014-1523.04.202102.06.202208.06.202222.06.202230.07.2022

4. On

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