Neeraj Kumar Gupta v. Income Tax Officer, & ANR.

$~26 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 14861/2022 & CM APPL. 45699/2022 (Interim Stay) NEERAJ KUMAR GUPTA ..... Petitioner Through:

Mr. Aditya Kumar Garg, Adv.

versus INCOME TAX OFFICER, & ANR.

..... Respondents Through:

Mr. Abhishek Maratha, SSC with Mr. Parth Semwal, JSC & Ms. Nupur Sharma, Advs.

CORAM:

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

O R D E R

% 15.02.2024 Learned counsels for parties are ad idem that the challenge in the instant writ petition is liable to succeed in light of the judgment rendered by the Court in Twylight Infrastructure Pvt Ltd. vs. Income Tax Officer Ward 25(3) Delhi & Ors. [2024 SCC OnLine Del 330].

Accordingly, we allow the instant writ petition and set aside the impugned order issued under Section 148A(d) of the Income Tax Act, 1961 ["Act"] and subsequent notice under Section 148 of the Act, both dated 31 July 2022, subject to liberty reserved in terms of paragraphs 29 & 30 of Twylight Infrastructure Pvt Ltd. YASHWANT VARMA, J PURUSHAINDRA KUMAR KAURAV, J FEBRUARY 15, 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 17/12/2024 at 15:45:05