Virender Kumar And Sons Jewellers Llp v. Office Of Income Tax Office Ward 51(1)

$~103 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 5319/2024 VIRENDER KUMAR AND SONS JEWELLERS LLP ..... Petitioner Through:

Mr. Shashank Agarwal and Mr.

Sahil Sharma, Advs.

versus OFFICE OF INCOME TAX OFFICE WARD 51(1) ..... Respondent Through:

Ms. Madhavi Shukla, Ms. Priya Sarkar,JSCs and Mr. Sudarshan Roy, Adv for Mr.

Shlok Chandra, SSC.

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV

O R D E R

% 15.04.2024 1.

We find no justification to entertain the writ petition, bearing in mind the undisputed fact that the assessment was centralized pursuant to the powers conferred by Section 127 of the Income Tax Act, 1961 and in terms of the order dated 16 March 2023 passed by the Department.

2.

We note that upon commencement of proceedings referable to Section 148, an order referable to Section 148A(d) had also been passed as far back as on 31 March 2023.

3.

In view of the aforesaid, while we dismiss the instant writ 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 03/07/2025 at 18:32:50

petition, we leave all rights and contentions of the writ petitioner open to be addressed in the course of the ongoing assessment proceedings. YASHWANT VARMA, J.

PURUSHAINDRA KUMAR KAURAV, J.

APRIL 15, 2024/ RW 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 03/07/2025 at 18:32:50