Suraj Prakash Arora v. Income Tax Officer, Ward 61(1), New Delhi & ANR.

$~3 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 6993/2024 & CM APPL. 29097/2024 (Stay) SURAJ PRAKASH ARORA .....Petitioner Through:

Ms. Ragini Handa, Adv.

versus INCOME TAX OFFICER, WARD 61(1), NEW DELHI & ANR.

.....Respondents Through:

Mr. Indruj Singh Rai, SSC with Mr. Sanjeev Menon, JSC.

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE RAVINDER DUDEJA % 29.08.2024

O R D E R

Bearing in mind the undisputed fact that the order under Section 148A(d) of the Income Tax Act, 1961 is dated 5 April 2023, we find no justification to entertain the belated challenge which stands raised. Accordingly, while we dismiss the writ petition, we leave all rights and contentions of the writ petitioner open to be addressed in the reassessment proceedings.

YASHWANT VARMA, J RAVINDER DUDEJA, J AUGUST 29, 2024/kk 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 03/09/2024 at 11:57:41