Logistics Plus India Private Limited v. National Faceless Assessment Centre, New Delhi & ORS.

$~25 *

IN THE HIGH COURT OF DELHI AT NEW DELHI

+ W.P.(C) 5221/2023 CM APPL. 20402/2023 LOGISTICS PLUS INDIA PRIVATE LIMITED .....Petitioner Through:

Mr. Karanjot Singh Khurana, Adv.

versus NATIONAL FACELESS ASSESSMENT CENTRE, NEW DELHI & ORS.

.....Respondents Through:

Mr. Gaurav Gupta, SSC with Mr.

Shivendra Singh, JSC, Mr.

Yojit Pareek, JSC, Mr.

Surya Jindal, Advocate and Ms. Prakriti Rastogi, Advocate for Revenue.

CORAM:

HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR

O R D E R

% 06.08.2025 1.

This petition has been filed with the following prayers: "a) issue a writ of certiorari or a writ in the nature of mandamus or any other appropriate writ, order or direction under Article 226 of the Constitution of India to quash, cancel and set aside the present reassessment proceedings and the 148A(d) order dated 27.03.2022, 148 notice dated 27.03.2022 and the Impugned Order dated 10.03.2023 issued thereunder. b) for the costs of and relating to the present petition..." 2.

The only submission made by learned counsel for the petitioner is that the respondents before passing the impugned order dated 10.03.2023 which is a re-assessment order has not complied with the principles of natural justice in as much as, neither relied upon documents nor any personal hearing was given to the petitioner.

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 12/08/2025 at 13:01:09

3.

Mr. Gaurav Gupta, learned Senior Standing Counsel appearing for the respondents/Revenue do not dispute the submission made by the learned counsel for the petitioner.

4.

If that be so, the order dated 10.03.2023 is set aside by granting liberty to the respondent/Assessing Officer to furnish relied upon documents to enable the petitioner submit a reply to the same and also by granting personal hearing to the representative of the petitioner, pass final order. 5.

The petition stands disposed of. The application is disposed of as infructuous.

V. KAMESWAR RAO, J VINOD KUMAR, J AUGUST 06, 2025 Rk 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 12/08/2025 at 13:01:09