Nimit Builders Private Limited (As Successor In The Interest Of Jk Jeet Clothes Private Limited And v. Assistant Commissioner Of Income Tax & ORS.

$~22 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision : 05.08.2025 + W.P.(C) 6862/2023, CM APPL. 26810/2023 NIMIT BUILDERS PRIVATE LIMITED (AS SUCCESSOR IN THE INTEREST OF JK JEET CLOTHES PRIVATE LIMITED AND VERMA PROPTECH PRIVATE LIMITED) .....Petitioner Through:

Ms. Kavita Jha, Sr. Adv, with Mr.

Vaibhav Kulkarni, Ms.

Aabgina Chisti Advs.

versus ASSISTANT COMMISSIONER OF INCOME TAX & ORS.

.....Respondents Through:

Mr.

Gaurav Gupta, SSC, Mr.

Shivendra Singh, JSC, Mr. Yojit Pareek, JSC, Mr. Surya Jindal Adv.

CORAM:

HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR V. KAMESWAR RAO, J . (ORAL) 1.

This petition has been filed with the following prayers: ‡(a) issue writ of certiorari or writ, o rder or direction in the nature of certiorari, or any other appropriate writ, order or direction under Article 226/227 of the Constitution of India, quashing notice dated 18.05.2022 issued under section 148A(b) of the Act. (b) issue a writ and/or order and /or direction in the nature of mandamus/certiorari or any other appropriate writ, order or direction quashing the impugned order dated 28.07.2022 passed by Respondent No.2 under section 148A(d) of the Act; (c) issue writ and/or order and/or direction in th e nature of mandamus or any other appropriate writ, order or direction W.P. (C) 6862/2023 Page 1 of 5