Valeo Lighting Systems India Pvt.ltd v. Dy. Commissioner Of Income Tax & Anr

$~69 *IN THE HIGH COURT OF DELHI AT NEW DELHI+W.P.(C) 6379/2015 VALEO LIGHTING SYSTEMS INDIA PVT.LTD ..... PetitionerThrough :Mr Balbir Singh, Sr Advocate with Mr SachitJolly, Mr Shreshth Sharma and Mr AngadSandhu versus DY. COMMISSIONER OF INCOME TAX & ANR..... RespondentsThrough :Mr Amol Sinha with Ms Vibhuti Malhotra,Ms Isha Aggarwal, Mr Anshum Jain, Mr RahulKochar and Mr Anuj Dhir CORAM:HON'BLE MR. JUSTICE BADAR DURREZ AHMEDHON'BLE MR. JUSTICE SANJEEV SACHDEVA O R D E R%06.07.2015 CM 11608/2015 Allowed subject to all just exceptions. WP(C) 6379/2015 & CM 11607/2015 This writ petition pertains to the assessment year 2011-12. The draft assessmentorder under Section 144C of the Income Tax Act, 1961 was issued on 27.03.2015. Thesame was accepted by the petitioner on 28.04.2015 and the assessment order underSection 143(3) was passed on 26.05.2015.The grievance of the petitioner is that theassessment order is at complete variance with the draft order and, therefore, there hasbeen a denial of opportunity. On instructions, the learned counsel for the respondent / revenue submits that afresh draft order would be passed under Section 144C. In that view of the matter, we are setting aside the draft order dated 27.03.2015 asalso the assessment order dated 26.05.2015 to enable the respondent/ Assessing Officerto pass a fresh draft order under Section 144C and thereafter to comply with theprovisions thereof. The learned counsel for the petitioner submits and undertakes that limitation willnot be taken as a ground of objection. The writ petition stands disposed of accordingly. BADAR DURREZ AHMED, J JULY 06, 2015SR SANJEEV SACHDEVA, J