Rockwell Automation India Pvt Ltd v. Deputy Commissioner Of Income Tax Circle 19(1) Delhi & Ors

$~44 IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 16243/2024 & CM APPL. 68337/2024, CM APPL. 68338/2024 68338/2024 ROCKWELL AUTOMATION INDIA PVT LTD. .....Petitioner Through: Mr. Ajay Vohra, Senior Advocate with Mr. Aniket D. Agrawal and Mr. Abhishek Singhvi, Advocates with Mr. Aniket D. Agrawal and Mr. Abhishek Singhvi, Advocates versus DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 19(1) DELHI & ORS. .....Respondents Through: Mr. Sunil Agarwal, SSC with Mr. Shivansh B. Pandya, Mr. Viplav Acharya, JSCs and Mr. Utkarsh Tiwari, Advocate Shivansh B. Pandya, Mr. Viplav Acharya, JSCs and Mr. Utkarsh Tiwari, Advocate CORAM:HON'BLE MR. JUSTICE VIBHU BAKHRUHON'BLE MS. JUSTICE SWARANA KANTA SHARMA O R D E R % 22.11.2024 1.The petitioner has filed the present petition inter alia praying as under: “a) a writ in the nature of mandamus/ certiorari or any other appropriate writ, order or direction for quashing the final assessment order dated 28.10.2024 passed by Respondent No.2 under section 143(3) r.w.s. 144C(13) and 144B of the Act along with notice of demand of even date issued under section 156 of the Act, in the case of the Petitioner for assessment year 2021-22 and all proceedings/ actions consequent thereto...”appropriate writ, order or direction for quashing the final assessment order dated 28.10.2024 passed by Respondent No.2 under section 143(3) r.w.s. 144C(13) and 144B of the Act along with notice of demand of even date issued under section 156 of the Act, in the case of the Petitioner for assessment year 2021-22 and all proceedings/ actions consequent thereto...” 2. At the outset, Mr. Agarwal, the learned counsel for the Revenue states on instructions that the said prayer may be allowed as the Assessing Officer (hereafter AO) has inadvertently missed out an order passed by the Transfer Pricing Officer giving effect to the directions issued by the Dispute Resolution Panel under Section 144C(5) of the Income Tax Act, 1961. 3. Mr. Vohra, learned senior counsel appearing for the petitioner also contends that the present petition be disposed of by allowing the said prayer. Accordingly, it is so directed. 4.The assessment order dated 28.10.2024 is set aside. 5.The matter stands restored before the AO. 6.The present petition is disposed of. Pending applications also stand disposed of. disposed of. VIBHU BAKHRU, J NOVEMBER 22, 2024 ns SWARANA KANTA SHARMA, J Click here to check corrigendum, if any