{"id":268199,"date":"2022-06-10T13:00:28","date_gmt":"2022-06-10T07:30:28","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=268199"},"modified":"2022-06-10T13:49:18","modified_gmt":"2022-06-10T08:19:18","slug":"del-hc-directed-fresh-adjudication-in-a-case-involving-mixed-question-of-fact-and-law-as-it-found-relevant-submissions-were-not-considered-by-ao","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2022\/06\/10\/del-hc-directed-fresh-adjudication-in-a-case-involving-mixed-question-of-fact-and-law-as-it-found-relevant-submissions-were-not-considered-by-ao\/","title":{"rendered":"Del HC directs fresh adjudication in a case involving mixed question of fact and law, as it found relevant submissions were not considered by AO"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>Delhi High Court:<\/strong> A Division Bench of Manmohan and Manmeet Pritam Singh Arora, JJ. disposed the petition and directed fresh adjudication as none of the submissions and contentions was considered by the Assessing Officer.<\/p>\n<p style=\"text-align: justify;\">The instant writ petition was filed challenging the impugned assessment order passed for the Assessment Year 2016-17 under Section 147 read with Sections 144 &amp; 144B of the Income Tax Act, 1961 (hereinafter &#8216;IT Act&#8217;) as well as demand notice issued under Section 156 imposing a demand of Rs 8, 58, 76,140.<\/p>\n<p style=\"text-align: justify;\">Counsel for the petitioner submitted that the notice was issued by a non jurisdictional assessing officer to a non-existent entity. It was further submitted that the jurisdictional assessing officer was duly intimated much before the assessing officer illegitimately initiated the impugned reassessment proceedings.<\/p>\n<p style=\"text-align: justify;\">It was further submitted that Gambro India has ceased to exist with effect from 01-04-2015, it neither has a separate existence nor has any audited financials and thus no income to be assessed separately for the relevant Financial Year (FY) 2015-16. The return of income has already been filed by the petitioner and is being assessed in Delhi by Respondent 3 and re assessment proceedings under Section 148 IT Act, are also pending before respondent Thus, a second and separate reassessment proceeding for the relevant FY vide the impugned notice and impugned order against a non-existent company, Gambro India, is void ab initio.<\/p>\n<p style=\"text-align: justify;\">The Court observed that none of the aforesaid submissions and contentions has been considered by the Assessing Officer. Since in the present case, the issue of jurisdiction is a mixed question of fact and law, this Court is of the view that it is necessary that the Assessing Officer gives its opinion on the said issue.<\/p>\n<p style=\"text-align: justify;\">The Court thus directed the assessing officer \u2018to consider the aforesaid submissions and contentions advanced by the parties as well as the reply dated 29-03-2022 filed by the Petitioner and pass a fresh reasoned order in accordance with law within twelve weeks.\u201d [<em>Baxter India Private Limited Gambro India Private Limited<\/em> v. <em>Additional Income Tax Officer National Faceless Assessment Centre<\/em>, W.P. (C) 8699 of 2022, decided on 31-05-2022]<\/p>\n<hr \/>\n<p>Appearances:<\/p>\n<p>For petitioners: Mr Kamal Sawhney, Mr Prashant Meharchndani, Mr Arun Bhadauria, Mr. Nikhil Agarwal and Mr Nishank Vashistha<\/p>\n<p>For respondents: Mr Zoheb Hossain, Mr Vipul Agarwal and Mr Parth Semwal<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Delhi High Court: A Division Bench of Manmohan and Manmeet Pritam Singh Arora, JJ. disposed the petition and directed fresh adjudication as 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Present petition challenged the Assessment order, notice of demand and notice of penalty passed under Section 143(3) read with Section 144B, Section 156 and\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":250523,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/06\/30\/itat-validity-of-the-order-u-s-1433-of-income-tax-act-passed-by-an-officer-without-jurisdiction-the-limitation-of-second-statutory-notice-discussed\/","url_meta":{"origin":268199,"position":1},"title":"ITAT| Validity of the order u\/s 143(3) of Income Tax Act, passed by an officer without Jurisdiction &#038; the Limitation of second Statutory notice, discussed","author":"Editor","date":"June 30, 2021","format":false,"excerpt":"by Akshat Malpani\u2020","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Income Tax Appellate Tribunal","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/11\/ITAT.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/11\/ITAT.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/11\/ITAT.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/11\/ITAT.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/11\/ITAT.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":322658,"url":"https:\/\/www.scconline.com\/blog\/post\/2024\/05\/22\/income-tax-appellate-tribunal-quashes-reassessment-due-lack-jurisdiction\/","url_meta":{"origin":268199,"position":2},"title":"ITAT, Delhi quashes reassessment made on basis of notice issued u\/s 148 of Income Tax Act by non-jurisdictional Assessing Officer which led to addition of 12.5 lakhs","author":"Editor","date":"May 22, 2024","format":false,"excerpt":"\u201cThe reassessment notice was issued by ITO, Ward 69(1), New Delhi, under Section 148 and lacked jurisdiction as the jurisdiction was with ITO, Ward 4(1), Gurgaon. 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A reading of the notices will crystallize the fact that it has been issued merely based on a change of opinion.","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Delhi High Court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Delhi-High-Court.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Delhi-High-Court.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Delhi-High-Court.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Delhi-High-Court.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":145601,"url":"https:\/\/www.scconline.com\/blog\/post\/2017\/07\/28\/income-tax-assessing-officer-has-to-dispose-of-objections-before-invoking-re-assessment-proceedings\/","url_meta":{"origin":268199,"position":4},"title":"Income Tax Assessing Officer has to dispose of objections before invoking re-assessment proceedings","author":"Saba","date":"July 28, 2017","format":false,"excerpt":"Karnataka High Court: While delivering the judgment in the writ appeal filed under Section 4 of the Karnataka High Court Act praying to set aside the order passed in Writ Petition No. 16380 of 2015, a two-Judge Bench comprising of Jayant Patel and N.K. 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