Aptiv Components India Private Limited v. Deputy Commissioner Of Income Tax & ANR.

$~95 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 15603/2022 APTIV COMPONENTS INDIA PRIVATE LIMITED .....Petitioner Through:

Mr. Neeraj Jain, Mr. Aditya Vohra & Mr.

Shashvat Dhamija, Advs.

versus DEPUTY COMMISSIONER OF INCOME TAX & ANR.

.....Respondents Through:

Mr. Prashant Meharchandani, SSC with Mr. Akshat Singh, JSC, Ms. Ritika Vohra & Mr.

Utkarsh Kandpal, Advs.

CORAM:

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

O R D E R

% 22.07.2024 CM APPL. 40899/2024 (Rectification Of O. D. 08-07-2024) Bearing in mind the disclosures made, the application is allowed. The impugned order passed under Section 148A(d) of the Income Tax Act, 1961 ["Act"] and notice under Section 148 of the Act, both dated 29 July 2022 are set aside, in addition to the notice dated 30 June 2021 which had been set aside vide order dated 08 July 2024.

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 23:16:00

The order dated 08 July 2024 is modified to the above extent. All other directions contained in the order shall remain unaltered. Application stands disposed of.

YASHWANT VARMA, J.

RAVINDER DUDEJA, J.

JULY 22, 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 03/07/2025 at 23:16:00