Canadian Solar International Limited v. Assistant Commissioner Of Income Tax Central Circle 3, Delhi

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IN THE HIGH COURT OF DELHI AT NEW DELHI

+ W.P.(C) 4070/2025 CM APPL. 18916-17/2025 CANADIAN SOLAR INTERNATIONAL LIMITED .....Petitioner Through:

Mr Himanshu S Sinha, Mr Yash Varmani, Mr Utkarsh Mittal and Ms Ishita Sharma, Advocates.

versus ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 3, DELHI .....Respondent Through:

Mr Sunil Aggarwal, SSC, Mr Shivansh Pandya, Mr Viplav Acharya, Ms Priya Sarkar, JSCs and Mr Utkarsh Tiwari, Advocate.

CORAM:

HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE TEJAS KARIA

O R D E R

% 01.04.2025 1.

Issue notice. The learned counsel for the respondents accepts notice. 2.

The petitioner has filed the present petition, inter alia, impugning the notice dated 31.03.2024 issued under Section 148 [the impugned notice] of the Income Tax Act, 1961 [the Act] seeking to reopen the assessment in respect of the Assessment Year [AY] 2014-15.

3.

The petitioner's case is that the impugned notice has been issued beyond the period of the limitation.

4.

Concededly, the issue involved in the present case is covered by the earlier decision of this court in Dinesh Jindal v. Assistant Commissioner of DHC:4554-DB, KAD Housing Private Limited v. Deputy Commissioner of 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 04/04/2025 at 14:01:27

DB and Pankaj Jain v. Assistant Commissioner of Income Tax, Central 5.

In terms of the aforesaid decisions, the period of ten years is required to be reckoned from the end of the assessment year, which is relevant to the previous year in which the notice under Section 148 of the Act has been issued.

6.

The learned counsel appearing for the Revenue concurs with the aforesaid proposition.

7.

In view of the above, the present petition is allowed. The impugned notice is set aside as being barred by limitation. 8.

The petition is disposed of in the aforesaid terms. The pending applications also stand disposed of.

VIBHU BAKHRU, J TEJAS KARIA, J APRIL 01, 2025 M Click here to check corrigendum, if any 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 04/04/2025 at 14:01:27