Kavita Verma v. Income Tax Officer & ORS.

$~34 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 615/2026 CM APPL. 3071/2026 CM APPL.3072/2026 KAVITA VERMA .....Petitioner Through:

Mr. Vikas Verma, Mr. Durgesh Gupta and Mr. Krishan Aggarwal, Advs.

versus INCOME TAX OFFICER & ORS.

.....Respondents Through:

Mr. Shlok Chandra, SSC, Ms. Naincy Jain and Ms. Madhavi Shukla, JSCs and Mr. Udit Dad, Adv.

Mr. Abhishek Gupta, SPC for UOI.

CORAM:

HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE VINOD KUMAR

O R D E R

% 16.01.2026 1.

The basic issue as canvassed by the petitioner in the instant case is that the notice dated 28.03.2025 issued under Section 148 of the Income Tax Act, 1961 could not have been issued by respondent No.1. 2.

This question has been decided against the assessee by a coordinate bench of this Court vide its judgment in the case of T.K.S. Builders Pvt. Ltd. v. Income Tax Officer Ward 25 (3) New Delhi, NC : 2024:DHC:8330-DB.

3.

In the light of judgment of TKS Builders Pvt. Ltd. (supra), the petition is dismissed. All pending applications are disposed of. DINESH MEHTA, J VINOD KUMAR, J JANUARY 16, 2026/ss The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 20/01/2026 at 12:54:19