High Court Decision: W.P.(C) 11627/2023 & CM APPL. 45333/2023 - PRIYANKA SARASWAT DEV ALIAS RAKSHA vs. DEPUTY COMMISSIONER OF INCOME TAX & ANR.

Case Name:

PRIYANKA SARASWAT DEV ALIAS RAKSHA vs. DEPUTY COMMISSIONER OF INCOME TAX & ANR. - W.P.(C) 11627/2023 & CM APPL. 45333/2023

Key Takeaways:

1. The case involves a writ petition challenging assessment orders under the Income Tax Act, 1961 for the Assessment Years 2005-06 to 2011-12 and all consequential proceedings arising therefrom.
2. The petitioner sought directions for being furnished soft copies of seized documents and electronic data available in DVDs/CDs/Pen-Drives/HDDs without payment of any fees.
3. Additional directions were issued in favor of the petitioner’s husband, Ulhas Prabhakar Khaire, in a related interlocutory application, CM No. 45193/2023.

Case Synopsis:

This is a legal decision from the High Court of Delhi at New Delhi, dated October 30, 2023. The case is titled “PRIYANKA SARASWAT DEV ALIAS RAKSHA vs. DEPUTY COMMISSIONER OF INCOME TAX & ANR.” with the case number W.P.(C) 11627/2023 & CM APPL. 45333/2023. The decision was delivered by HON’BLE MR. JUSTICE RAJIV SHAKDHER and HON’BLE MR. JUSTICE GIRISH KATHPALIA.

The petitioner, Priyanka Saraswat Dev alias Raksha, was represented by Ms. Kavita Jha, Advocate, while the respondents, Deputy Commissioner of Income Tax & Anr., were represented by Mr. Ruchir Bhatia, Senior Standing Counsel, with Ms. Deeksha Gupta, Advocate.

The case involves the grievances of the petitioner and the relief sought, in relation to an order passed on 22.09.2023 by a coordinate bench in the writ petition preferred by her husband, Ulhas Prabhakar Khaire alias Sh. Lokeshwar Dev, in W.P.(C) 4649/2022.

The order dated 01.09.2023, extracted in the document, refers to the case of the petitioner’s husband, Ulhas Prabhakar Khaire, challenging the assessment orders dated 06th March, 2013 passed by the Respondents under Section 144 (of Income Tax Act, 1961) read with Section 153A (of Income Tax Act, 1961) for the Assessment Years 2005-06 to 2011-12 and all consequential proceedings arising therefrom. The order also mentions the petitioner’s request for being furnished soft copies of seized documents and electronic data available in DVDs/CDs/Pen-Drives/HDDs without payment of any fees.

The further discusses the disposal of an interlocutory application, CM No. 45193/2023, preferred in W.P.(C) 4649/2022, whereby certain additional directions have been issued in favor of the petitioner’s husband, Ulhas Prabhakar Khaire Alias Sh. Lokeshwar Dev.

The learned senior standing counsel, Mr. Ruchir Bhatia, who appeared on behalf of the respondent/revenue, stated that the directions contained in the order dated 23.03.2022 passed in W.P.(C) 4649/2022 and the order passed in CM No. 45193/2023 filed in W.P.(C) 4649/2022 can be applied mutatis mutandis to this writ petition as well, and it was ordered accordingly.

The writ petition was disposed of in the aforesaid terms, and the pending application was closed. The parties were directed to act based on the digitally signed copy of the order.

FAQ:

Q1: What is the nature of the case?

A1: The case involves a writ petition challenging assessment orders under the Income Tax Act, 1961 for specific assessment years.

Q2: What relief did the petitioner seek?

A2: The petitioner sought directions for being furnished soft copies of seized documents and electronic data without payment of any fees.

Q3: Were there any additional directions issued in favor of the petitioner’s husband?

A3: Yes, additional directions were issued in a related interlocutory application, CM No. 45193/2023.