W.P.(C) 4845/2022

$~197

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IN THE HIGH COURT OF DELHI AT NEW DELHI

Reserved on: 20^thApril, 2022

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Date of Decision: 1^st June, 2022

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W.P.(C) 4845/2022, CM APPL. 14449/2022, CM APPL. 14450/2022,

CM APPL. 14451/2022, CM APPL. 16190/2022, CM APPL.

16191/2022

S K SRIVASTAVA

..... Petitioner

Through:

Ms. Shubhi Srivasatava, Adv. with

Mr. Privee Rawal with Petitioner in

person.

versus

CENTRAL BOARD OF DIRECT TAXES AND OTHERS

..... Respondents

Through:

Mr. Puneet Rai, Adv. with Mr. Karan

Pandey, Adv.

CORAM:

HON'BLE MR. JUSTICE MANMOHAN

HON'BLE MR. JUSTICE DINESH KUMAR SHARMA

J U D G M E N T

DINESH KUMAR SHARMA,J :

INDEX OF CONTENTS

Paras

Preface ………………………………………………………………… 1

Factual Background…………………………………………………… 2-4

Submissions made on behalf of the Petitioner……………………...... 5 - 27

Submissions advanced on behalf of the Revenue……………………. 28 - 36

Rebuttal submissions of Petitioner………………………………….... 37 -38

Analysis and Findings………………………………………………...39 - 64

Conclusion………………………………………………………............65

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W.P.(C) 4845/2022

Preface

1.

The present writ petition under Article 226/227 has been filed

by Sh. S. K. Srivastava (retired) seeking the following reliefs:

(i)

To set aside and quash the Notice dated 27.03.2021 alleged to

have been issued to Writ Petitioner under Section 148 of

Income Tax Act, 1961 (hereinafter referred as „Act‟) for

assessment year (A.Y.) 2016-17 for reassessment of alleged

Salary Income of A.Y. 2016-17;

(ii)

To quash and set aside Notices under Section 142(1) for

reassessment of A.Y. 2016-17, Orders dated 09.02.2022 and

Notices dated 04.03.2022 under Section 142 (1) and under

Section 144 of the Act for (A.Y.) 2016-17 of the National

Faceless Assessment Centre (hereinafter referred as NFAC) for

A.Y. 2016-17 for ex-parte assessment of writ petitioner.

Factual Background:-

2.

The petitioner has invoked the writ jurisdiction of this Court to

quash and set aside the notice dated 27.03.2021 issued under Section

148 of the Act for A.Y. 2016-17 and further notice issued under

Section 142(1) of the Act for A.Y. 2016-17 and the order dated

09.02.2022 disposing of objections of National Faceless Assessment

Centre. The petitioner has also challenged the notice dated 04.03.2022

issued under Section 144 of NFAC for framing an ex-parte

assessment of Writ petitioner for A.Y. 2016-17. The petitioner has

submitted that the petitioner did not have any income, as defined

under Section 4 and therefore was not obliged to file return under

2022:DHC:2161-DB

W.P.(C) 4845/2022

Section 139 (1). It has been further submitted that the Principle (CIT)

(Delhi) had no jurisdiction over the address at Faridabad which is in

the State of Haryana, on which notice under Section 148 was issued.

3.

The petitioner has also challenged the notice issued under

Section 148 as the same was not served within the prescribed time. It

is further submitted that NFAC is only an administrative formation

and not an Income Tax Authority as defined under Section 116 of the

Act and nor is it included in the definition of the Assessing Officer

(A.O.) as defined under Section 2(7A) to exercise the powers of

framing an assessment. The petitioner has submitted that the action of

the respondents is in violation of Article 265 of the Constitution of

India.

4.

The petitioner has also challenged the action of the respondents

on the ground that he has not been given a physical hearing which is

in violation of Section 136 of the Act as has been made mandatory by

the law laid down in "Sabh Infrastructure Pvt. Ltd. Vs. ACIT' and

Tata Capital Financial Ltd. Vs. ACIT, Circle 1 (3)(1) &Ors.”.

Submissions made on behalf of the Petitioner:-

5.

The plea of the petitioner is that notice dated 27.03.2021 was

issued on an address at Faridabad, with which the petitioner has no

concern and the notice was neither sent through e-mail nor by text

messag