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TMI Blog2019 (12) TMI 1653X X X X Extracts X X X X X X X X Extracts X X X X ..... .N., Advs. for Income Tax Department. For the : Respondents : Mr.Ramesh Singh, SC/GNCTD with Mr.Chirayu Jain, Ms.Tara Narula & Ms.Nupur, Adv. for R-1. ORDER Issue notice. Notice is accepted by Mr. Ramesh Singh, learned standing counsel on behalf of respondent no. 1. Let notice be issued to the remaining respondents to be served through all modes. Counter affidavit be filed within a period of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (C) 1773/2018 titled M/s S.B.G. & Co. vs. The Union of India & Ors. before this Court for seeking directions to the Petitioner for the payment of its dues. The said petition was disposed of with directions that the writ petition be treated as a representation to the Competent Authority who would examine and inform the petitioner about their decision on the fee within a period of eight weeks of re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n. Mr. Bhatia, learned standing counsel for Petitioner, submits that the impugned order dated 19.09.2019 of Respondent no. 1 is without jurisdiction. He submits that the fee paid to the Respondent no. 2 is within the statutory scheme provided in the Income Tax Act. He further refers to Section 293 of the Income Tax Act which provides that no suit shall be brought in any civil court to set aside o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to 23 shall have effect notwithstanding the provisions of the Income Tax Act. He also refers to the decision of the Division Bench of this Court in LPA 91/2019 titled M/s Bharat Heavy Electricals Ltd vs. Micro and Small Enterprises & Anr. This issue would require consideration. I am of the prima facie view that once Respondent no. 2 has been paid its statutory audit fees, in terms of the orders pa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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