Magical Feed Solutions Pvt.Ltd v. Deputy Commissioner Of Income Tax Circle 16(1) Delhi

$~151 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 12538/2024, CM APPL. 52166/2024 & CM APPL 52167/2024 MAGICAL FEED SOLUTIONS PVT.LTD .....Petitioner Through:

Mr. Paritosh Jain, Adv.

versus DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 16(1) DELHI .....Respondent Through:

Mr. Gaurav Gupta, SSC along with Mr. Shivendra Singh and Mr. Yojit Pareek, JSCs.

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE RAVINDER DUDEJA % 06.09.2024

O R D E R

1.

Bearing in mind the undisputed fact that the notice under Section 148 of the Income Tax Act, 1961 was issued as far back as in April 2023 and the petitioner has participated in the ongoing reassessment proceedings, we find no justification to entertain the writ petition at this belated stage.

2.

It shall consequently stand dismissed.

3.

This order, however, shall not preclude the writ petitioner from raising all challenges that may otherwise be permissible in law to any final order of assessment that may be passed. YASHWANT VARMA, J RAVINDER DUDEJA, J SEPTEMBER 06, 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 11/09/2024 at 12:43:14