2021 (5) TMI 266 - DELHI HIGH COURT - Income Tax

Head Note / Extract:
Effect of Coronavirus pandemic - statutory timelines provided under the Income Tax Act, 1961 qua the assessees' need to be extended - case advanced on behalf of the petitioners', is that the recent surge in the Coronavirus pandemic has debilitated them as also those who are similarly circumstanced, making it difficult, to comply with the statutory obligations within the timelines provided under the Act - HELD THAT:- We are of the view that the matter requires examination and, therefore, a response on behalf of the respondents, on the issues raised in the petition, would be in order. Accordingly, issue notice.Mr. Jeevash Kuamr Tiwari accepts service on behalf of respondent no. 1 while Ms. Sonu Bhatnagar accepts service on behalf of respondent nos. 2 and 3. Likewise, Mr. Abhishek Maratha accepts notice on behalf of respondent no. 4 while Mr. Anupam Srivastav accepts service on behalf of respondent no. 5. Counter-affidavits will be filed within three days from today. Rejoinders thereto, if any, will be filed before the next date of hearing. For the moment, we intend to issue a limited ad-interim direction, which is, that if any coercive action is intended to be taken against any assessee (not confined to the petitioners herein), at least, 3 weeks prior notice will be given to enable the assessee, to approach the Court, or an appropriate statutory authority, for seeking requisite relief. Intimation, qua such orders, will be given by the revenue, by way of a written notice, which will be served on the concerned assessee.